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

This matter concerned an application for family tax benefit (FTB) by the applicant, Cichero, and the Secretary of the Department of Social Services. The dispute arose from the late lodgement of the applicant and her husband's tax returns. The decision was made by Tavoularis SM of the Administrative Appeals Tribunal.

The primary legal issues before the Tribunal were whether the applicant had lodged her and her husband's tax returns within the prescribed time, and if not, whether "special circumstances" existed that prevented timely lodgement, thereby justifying an extension of time. The Tribunal was required to determine if the applicant's lack of knowledge regarding legislative changes and reliance on incorrect professional advice constituted such special circumstances.

The Tribunal applied a two-part test for "special circumstances," requiring it first to determine if sufficiently special circumstances existed and then whether those circumstances prevented the applicant from lodging her claim and tax returns on time. The applicant argued that she did not understand the importance of timely lodgement, mistakenly believed an extension granted for FTB claims applied to tax returns, and experienced general life disruptions. However, the Tribunal found that these grounds did not constitute "special circumstances" as they did not distinguish her case from the usual or ordinary. The Tribunal noted that while the FTB claim form was lodged in time, the tax returns were lodged three months late.

Consequently, the Tribunal affirmed the decision under review, holding that as the tax returns were not lodged in time and no special circumstances prevented their timely lodgement, the claim should be taken not to have been made.