Goodyear and Secretary, Department of Education (Social services second review)

This matter concerned an application for Child Care Subsidy (CCS) made by Ms Goodyear in January 2023. The dispute arose because, at the time of her application, Ms Goodyear had not lodged her 2020/21 income tax return, which was a prerequisite for a valid CCS claim. The Secretary of the Department of Education contended that Ms Goodyear's application was therefore not valid. The decision was made by Member Ranson.

The legal issues before the court were whether Ms Goodyear's application for CCS made in January 2023 was valid, and if not, when it became effective. Specifically, the court had to determine if the requirements of the *A New Tax System (Family Assistance) (Administration) Act 1999* (Cth) and the *Child Care Subsidy Secretary’s Rules 2017* were met at the time of the application, particularly concerning the lodgement of income tax returns. The court also considered whether any special circumstances existed that might excuse the failure to lodge the tax return by the relevant date.

Member Ranson reasoned that under section 67BE of the *Administration Act*, a CCS claim is effective only if it meets the form and manner requirements approved by the Secretary and includes all necessary information and documentation. Rule 5 of the Secretary's Rules mandates that for a claim to be valid, the individual and any partner must have lodged their income tax returns for all relevant test income years, or not be required to lodge one. Ms Goodyear had not lodged her 2020/21 tax return by the time of her January 2023 application, nor by the extended deadline of 30 June 2022. Consequently, her application was not valid at the time it was made. The court found that the application only became effective on 23 March 2023, when Ms Goodyear lodged her outstanding tax return.

The decision under review was set aside and substituted with a decision that Ms Goodyear's application for CCS made in January 2023 was not valid at that time due to her failure to meet her taxation obligations. The court ordered that the CCS claim be recalculated as and from 23 March 2023. The court noted that while sympathetic to Ms Goodyear's financial predicament, it could not provide a remedy for the debt owed to her childcare provider, suggesting other avenues for redress might exist.