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

This matter concerned an appeal by Ms Fox against a decision of the Administrative Appeals Tribunal (AAT) affirming a decision by the Secretary of the Department of Social Services. The core of the dispute was whether Ms Fox had established special circumstances that prevented her from lodging her income tax return by the statutory deadline of 30 June 2014.

The Administrative Appeals Tribunal was required to determine whether Ms Fox had demonstrated, on the balance of probabilities, that special circumstances existed which prevented her from lodging her income tax return on or before 30 June 2014. The lodgement of the return on 1 July 2014 meant that the only avenue for Ms Fox to succeed was to prove such special circumstances.

The Senior Member found that the evidence presented did not establish the existence of special circumstances that prevented Ms Fox from lodging her income tax return by the due date. Consequently, the Tribunal affirmed the previous decision of the AAT made on 9 June 2015.