Carling and Child Support Registrar (Child support)

The Administrative Appeals Tribunal (AAT) considered the case of Carling and the Child Support Registrar. The dispute concerned an application for an extension of time to lodge an objection against a child support assessment. The applicant, Ms. Carling, sought to challenge a child support assessment made by the Child Support Registrar, but had failed to lodge her objection within the prescribed 60-day period.

The primary legal issue before the Tribunal was whether it should grant an extension of time for Ms. Carling to lodge her objection. In determining this, the Tribunal was required to consider the relevant legislative provisions governing extensions of time for objections under the *Child Support (Registration and Collection) Act 1988* (Cth) and the principles established in case law regarding the exercise of such discretion.

The Tribunal applied the principles set out in *Sydall v. Federal Commissioner of Taxation* and *Clyne v. Commissioner of Taxation*, which generally require a balancing of the applicant's reasons for the delay against any prejudice to the respondent. The Tribunal noted that while there was no specific requirement for "exceptional circumstances," the reasons for the delay needed to be substantial and compelling. Ms. Carling's explanation for the delay, which involved a misunderstanding of the objection process and difficulties in obtaining legal advice, was considered by the Tribunal. The Tribunal weighed these reasons against the fact that the Registrar had not demonstrated any significant prejudice arising from the delay.

The Tribunal ultimately granted the extension of time, finding that it was in the interests of justice to allow Ms. Carling to pursue her objection. The Registrar was directed to accept the late objection.