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

This matter concerned an appeal by Ms Dewan regarding a Family Tax Benefit (FTB) debt. The dispute centred on whether an overpayment of FTB constituted a debt owing to the Commonwealth, and if so, whether all or part of that debt should be recovered, written off, or waived. The Administrative Appeals Tribunal (AAT) was required to determine these issues.

The legal issues before the Tribunal were whether Ms Dewan had been paid FTB in excess of her entitlement, whether any such overpayment constituted a debt to the Commonwealth, and if so, whether that debt should be recovered, written off, or waived. The Tribunal considered the provisions of the A New Tax System (Family Assistance) (Administration) Act 1999 (Administration Act), particularly those relating to FTB reconciliation, the creation of debts, and the circumstances under which a debt may be written off or waived.

The Tribunal found that Ms Dewan had accrued an FTB debt of $4,418.20 during the 2019-2020 financial year, which was a debt owing to the Commonwealth. The Tribunal applied the principles of reconciliation under the Administration Act, which compares actual entitlements with amounts paid. It determined that the overpayment was a debt due to the Commonwealth under section 71(2) of the Act. Furthermore, the Tribunal was not satisfied that the debt should be written off or waived, finding no injustice in requiring Ms Dewan to repay monies she had received but was not entitled to, consistent with the principles established in *Davy*.

The Tribunal affirmed the decision under review, meaning Ms Dewan was required to repay the FTB debt of $4,418.20.