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

This matter concerned an application by Ms Di Bisceglie to the Administrative Appeals Tribunal (the Tribunal) for review of a decision to refuse her entitlement to a "top up" payment of Family Tax Benefit (FTB) for the 2012/2013 financial year. The dispute arose because Ms Di Bisceglie and her husband failed to lodge their income tax returns for the 2012/2013 year by the due date of 30 June 2014.

The primary legal issue before the Tribunal was whether there were "special circumstances" that prevented Ms Di Bisceglie and her husband from lodging their income tax returns by the required date, thereby allowing for an extension of time under sections 32C and 32D of the Family Assistance Administration Act. The Tribunal was required to determine if the facts of the case met the stringent, two-part test for special circumstances, which necessitates both the existence of special circumstances and that these circumstances prevented timely lodgement.

The Tribunal's reasoning focused on the interpretation of "special circumstances" as established in previous case law, specifically referencing *Hooker and Secretary, Department of Social Services*. The undisputed facts established that Ms Di Bisceglie was eligible for FTB and had received payments based on an estimated income. However, their actual combined income was significantly lower, entitling her to a higher FTB amount. The critical factor was the late lodgement of their tax returns, which occurred over ten weeks after the due date. The Tribunal found that no evidence was presented to demonstrate that any circumstances, let alone special ones, prevented the lodgement of the returns by the deadline.

Consequently, the Tribunal affirmed the decision under review, finding that the applicant had not satisfied the requirement of demonstrating special circumstances that prevented the timely lodgement of the income tax returns. Therefore, Ms Di Bisceglie was not entitled to the FTB "top up" payment.