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

This matter concerned an appeal by an applicant against a decision of the Secretary, Department of Social Services, regarding the applicant's entitlement to Family Tax Benefit. The dispute centred on the percentage of care the applicant provided to her children during specific care periods, which determined her eligibility for the benefit. The case was heard by Mr S Evans, a Member of the Tribunal.

The primary legal issue before the Tribunal was to determine the percentage of care the applicant provided to her children during two defined care periods, specifically from 9 March 2018 to 27 April 2018 (care period A) and from 28 April 2018 to 21 July 2019 (care period B). This determination was crucial for assessing whether the applicant met the threshold of providing at least 35% of care in the relevant periods, as required by the legislation. A secondary issue involved the impact of a change in care arrangements on the existing determination.

The Tribunal's reasoning involved carefully considering conflicting evidence, particularly correspondence from FACS which was found to be inconsistent. The Member found that both parties agreed the applicant had care of the children every Friday and Saturday night and half of all school holidays, with the exception of the April 2018 school holidays. For those April 2018 holidays, the Tribunal was satisfied the other party provided exclusive care, based on FACS correspondence, the applicant's own statements, and childcare centre records. The Tribunal also accepted that the applicant had exclusive care of one child, KA, from 23 May 2019. Applying these findings to the relevant legislative provisions, specifically subparagraph 35P(b)(ii) and paragraph 35Q(1)(b) of the Act, the Tribunal calculated the applicant's percentage of care.

The Tribunal set aside the original decision. In substitution, it determined that the applicant provided 31% of care during care period A and 35% of care during care period B. The Tribunal also found that the applicant had 100% care of child KA from 23 May 2019.