Ausilio and Secretary, Department of Social Services (Social services second review)

This matter concerned an application by Mrs Ausilio for an extension of time to lodge her 2014/2015 financial year tax return with the Australian Taxation Office. The application was before the Administrative Appeals Tribunal, with K. Parker M presiding. Mrs Ausilio lodged her return on 29 June 2017, approximately 12 months after the statutory deadline of 30 June 2016.

The Tribunal was required to determine whether "special circumstances" existed that justified granting Mrs Ausilio an extension of time to lodge her tax return beyond the statutory deadline, pursuant to s 32C of the *A New Tax System (Family Assistance) (Administration) Act 1999*. The Tribunal noted that the phrase "special circumstances" is not defined in the legislation but has been interpreted in other social security contexts.

The Tribunal reasoned that "special circumstances" should be interpreted as something unusual or uncommon that distinguishes the case from the ordinary or usual case. This interpretation was drawn from case authorities, including *Angelakos v Secretary, Department of Employment and Workplace Relations* [2007] FCA 25, where Justice Besanko considered the phrase in the context of waiving a debt. The Tribunal was bound to apply this legislative requirement.