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

This matter concerned an appeal by Ms Clark against a decision by the Secretary of the Department of Social Services regarding her claim for Family Tax Benefit (FTB) for the 2016/2017 income year. Ms Clark sought to lodge her claim out of time, and the core of the dispute was whether "special circumstances" existed that prevented her from lodging the claim within the statutory timeframe. The decision was made by G Hallwood M of the Administrative Appeals Tribunal.

The legal issues before the Tribunal were twofold: first, whether Ms Clark's circumstances during the relevant period could be characterised as "special"; and second, if they were special, whether those circumstances actually prevented her from lodging her FTB claim within the required timeframe. The Tribunal was required to assess these issues in light of the provisions of the *A New Tax System (Family Assistance) Act 1999* and the *A New Tax System (Family Assistance) (Administration) Act 1999*, which govern the lodgement of FTB claims.

The Tribunal considered the evidence presented by Ms Clark regarding significant personal and business challenges she faced, including a complicated pregnancy, the birth of her second child, her eldest child's school difficulties, and her husband's hospitalisation and subsequent inability to work. While acknowledging these events were difficult, the Tribunal was not satisfied that they constituted "special circumstances" as contemplated by the legislation, nor that they prevented her from lodging the claim. The Tribunal also addressed Ms Clark's contention that she was unaware of the lodgement deadline due to inadequate communication from Centrelink, noting that there is no legislative requirement for the Secretary to provide such information in writing. Ultimately, the Tribunal affirmed the decision under review, finding that the necessary conditions for extending the lodgement period were not met.