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

This matter concerned an appeal by Ms Baban against a decision by the Secretary of the Department of Social Services regarding her entitlement to Family Tax Benefit (FTB) top-up and supplementary payments for the 2013/14 income year. The dispute arose because Ms Baban and her partner failed to lodge their tax return by the due date of 30 June 2015, which, under the relevant provisions of the *A New Tax System (Family Assistance) (Administration) Act 1999* (Cth), typically results in a determination of no entitlement to FTB for that year. Ms Baban sought an extension of time to lodge her tax return, arguing that special circumstances prevented her from doing so.

The primary legal issue before the court was whether Ms Baban had established "special circumstances" that prevented her from lodging her tax return by the statutory deadline of 30 June 2015, as required by section 32C(3)(b) of the *Administration Act*. The court was required to interpret the meaning of "special circumstances" in the context of the legislation, considering whether the circumstances presented by Ms Baban were unusual, uncommon, or exceptional, and whether they directly caused her inability to meet the lodgement requirement.

The court reasoned that "special circumstances" are not exhaustively defined but must be unusual, uncommon, or exceptional, distinguishing the case from the ordinary run of cases. While acknowledging Ms Baban's evidence of financial hardship stemming from the theft of a work truck and subsequent insurance payments, the court found that this hardship, in itself, did not constitute special circumstances as it was not uncommon or unique. The court concluded that the circumstances presented did not meet the threshold for special circumstances that prevented the lodgement of the tax return by the due date. Consequently, Ms Baban had not satisfied the reconciliation conditions under section 32C of the *Administration Act*.

The court affirmed the decision under review, finding that Ms Baban was not entitled to the FTB top-up and supplementary payments for the 2013/14 income year due to her failure to lodge her tax return by the statutory deadline and the absence of established special circumstances.