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

This matter concerned an appeal by BQPH (the Applicant) against a decision by the Secretary of the Department of Social Services (the Respondent) regarding the offset of Family Tax Benefit (FTB) debts. The Applicant disputed the decision to offset her FTB entitlement against debts owed to the Commonwealth, seeking a refund of the entire offset amount. The Applicant also sought to have a separate decision, concerning her eligibility for FTB for the 2014/15 financial year, reviewed by the Tribunal, despite having previously been refused an extension of time to appeal that decision.

The primary legal issues before the Tribunal were whether it had jurisdiction to review the Applicant's eligibility for FTB for the 2014/15 financial year as part of its review of the offset decision, and whether the Applicant was entitled to a refund of the offset amount due to severe financial hardship. The Tribunal was required to consider the provisions of the *A New Tax System (Family Assistance) (Administration) Act 1999* (Cth) concerning the creation of FTB debts and the recovery of those debts by way of offset, as well as the criteria for determining severe financial hardship as outlined in the Family Assistance Guide.

The Tribunal considered the Applicant's argument that it could review the eligibility decision without a formal written application for an extension of time, referencing *Comcare v Grimes & Anor* (1994) 50 FCR 60. However, the Tribunal noted that an application for an extension of time must be in writing under section 29(7) of the *Administrative Appeals Tribunal Act 1975* (Cth), and that the Applicant had not made a fresh written application after her initial request for an extension of time was refused. The Tribunal also examined the provisions for offsetting FTB debts and the discretion of the Secretary to refund offset amounts in cases of severe financial hardship, noting that such hardship must be evidenced and not merely for the purpose of meeting regular living expenses.