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

The Administrative Appeals Tribunal considered the case of Bleeker and the Secretary, Department of Social Services, concerning the respondent's eligibility for Family Tax Benefit (FTB) supplements and top-up payments for the 2012-2013 income year. The dispute arose because the respondent and her partner lodged their income tax returns after the statutory deadline of 30 June 2014, which was a prerequisite for receiving these entitlements. The central question was whether "special circumstances" prevented the late lodgement.

The Tribunal was required to determine if the circumstances surrounding the late lodgement of the respondent's and her partner's income tax returns constituted "special circumstances" as contemplated by the relevant legislation, specifically sections 32C(1)(c)(ii) and (iii) of the Administration Act. If special circumstances were found, the reconciliation conditions for FTB entitlement would be satisfied. The Tribunal also had to consider the impact of the respondent's knowledge of the lodgement deadline, as communicated by Centrelink.

The Tribunal reasoned that while the respondent's tax agent experienced delays due to a software upgrade, this did not amount to special circumstances that were beyond the respondent's control. The respondent had received clear warnings from Centrelink, both by letter and email, highlighting the importance of lodging her tax return by 30 June 2014 to maintain her FTB entitlements. The Tribunal applied the principle that special circumstances must be something that distinguishes a case from the ordinary or usual case, and that the failure to lodge was not beyond the respondent's control, given her awareness of the deadline.

Consequently, the Tribunal found that the respondent and her partner had not satisfied the reconciliation conditions under the Administration Act. The decision of the Social Security Appeals Tribunal was set aside, and the original decision affirming the respondent's ineligibility for the FTB top-up and supplement for the 2012-2013 income year was substituted.