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

This matter concerned an appeal by Ms Edwards against a decision of the Secretary of the Department of Social Services. The dispute centred on the late lodgement of Ms Edwards's taxation return, which impacted her eligibility for family tax benefit. The Administrative Appeals Tribunal was required to determine whether there were "special circumstances" that would justify extending the time for lodgement of the return.

The Tribunal considered the failure of Ms Edwards's accountants to lodge her income tax return by the due date. The core legal issue was whether this failure constituted "special circumstances" within the meaning of the relevant social security legislation, thereby permitting an extension of time for lodgement and, consequently, for the assessment of her family tax benefit entitlement.

The Tribunal found that while Ms Edwards had suffered a loss due to the late lodgement, the circumstances did not meet the threshold for "special circumstances" as contemplated by the legislation. The Tribunal reasoned that the responsibility for ensuring timely lodgement ultimately rested with Ms Edwards, and the actions or omissions of her accountants, while regrettable, did not absolve her of this responsibility or create a situation that was out of the ordinary or exceptional. Consequently, the Tribunal affirmed the decision under review, noting that Ms Edwards might have a separate avenue for redress against her accountants.