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

This matter concerned an appeal by the applicant, Brown, against a decision of the Administrative Appeals Tribunal (AAT) regarding the apportionment of care for children for the purposes of Family Tax Benefit (FTB). The dispute centred on determining the correct percentage of care attributable to the applicant and the "Other Party" for a specific period. The case was heard by R W Dunne SM.

The primary legal issue before the court was to determine the correct percentage of care for the children as between the applicant and the Other Party, which would then dictate the entitlement to Family Tax Benefit. This required an assessment of the actual care arrangements for the children during the relevant period, considering the instructions and guidance provided in the Family Assistance Guide concerning the establishment of a pattern of care.

The court considered the evidence presented, noting the unreliability of much of the evidence before the AAT. The AAT had found it difficult to establish a precise date for the children's return to the applicant's care. However, based on motel accommodation records indicating the Other Party's departure on 27 January 2016, the AAT concluded that the children were in the Other Party's care from 3 January 2016 until 26 January 2016, and then returned to the applicant's care from 26 January 2016 onwards. This resulted in a determination of nil care for the applicant and 100% care for the Other Party from 3 January 2016 to 25 January 2016, and 100% care for the applicant and nil care for the Other Party from 26 January 2016.

The Tribunal affirmed the decision under review, concluding that the applicant was not entitled to receive FTB for the children during the period from 3 January 2016 to 25 January 2016, as the children were not considered her FTB children during that time.