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

This matter concerned an application by Ms Finelli for a review of a decision by the Secretary, Department of Social Services, regarding her claim for Family Tax Benefit (FTB) for the 2013/2014 financial year. The applicant sought to lodge an effective claim for FTB for a past period, arguing that special circumstances existed to extend the claim period beyond the statutory deadline. The Tribunal was asked to determine whether the applicant had made an effective claim within the required time and, if not, whether special circumstances prevented her from doing so.

The Tribunal considered the legislative framework governing FTB claims, noting that the time limit for lodging a claim for a past period had been reduced to 12 months from 1 July 2013, although a discretion to extend this period was reintroduced. The applicant lodged her claim on 23 July 2015, which was after the deadline of 30 June 2015 for the 2013/2014 financial year. The Tribunal then examined the meaning of "special circumstances," referencing established case law that describes such circumstances as unusual, uncommon, or exceptional, and dependent on the context.

While acknowledging sympathy for the applicant's personal difficulties, including issues with mail delivery due to housing instability and delays in obtaining tax information for her investment property, the Tribunal found that these circumstances did not prevent her from making an effective claim by the deadline. The applicant had access to a lock for her letterbox and had commenced the claim process earlier, suggesting that the circumstances, while challenging, did not rise to the level of "special circumstances" that would excuse the late lodgement. Consequently, the Tribunal affirmed the decision under review.