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

This matter concerned an application by GFFQ for Family Tax Benefit (FTB) for the 2014-2015 financial year. GFFQ had been paid FTB based on estimated income, but was subsequently advised by Centrelink that she needed to lodge her tax return by 30 June 2016 to receive her full entitlements, including supplements. GFFQ lodged her tax return on 20 September 2016, after the deadline. The Administrative Appeals Tribunal (the Tribunal) considered whether GFFQ was entitled to FTB, including any top-up payments and supplements, despite the late lodgement of her tax return.

The legal issues before the Tribunal were whether GFFQ was a member of a couple during the relevant period, and whether special circumstances existed that prevented her from lodging her income tax return by the required deadline. The Tribunal was required to determine if these circumstances constituted an "insurmountable block, hindrance or impediment" to timely lodgement, as per the principles established in *Singleton*. The Tribunal also had to consider the provisions of section 32D of the relevant legislation regarding the reconciliation time for FTB entitlements when a partner is required to lodge a tax return.

The Tribunal found that GFFQ was not a member of a couple at the relevant time. Crucially, the Tribunal determined that special circumstances did exist, preventing GFFQ from lodging her tax return on time. These circumstances included her father's passing in April 2016, which required her to travel overseas, and the complex family situation she was managing, including her mother's caregiving responsibilities for her father with dementia and the mental health issues of her siblings. The Tribunal concluded that these factors created an insurmountable impediment to her lodging her tax return by the deadline.

Consequently, the Tribunal set aside the decision under review and remitted the matter to the Respondent. The Tribunal found that GFFQ was eligible for top-up payments and supplements totalling $5,340.06 for the 2014-2015 financial year, as she had met the criteria for an extension of time to lodge her income tax return due to special circumstances.