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

This matter concerned an application by Graham for Family Tax Benefit (FTB) top-up and supplement payments for the 2012-2013 income year. The Secretary of the Department of Social Services had refused the application, and the applicant sought a review of that decision before A Poljak SM. The core of the dispute revolved around whether the applicant's partner had lodged his income tax return by the statutory date, and if not, whether special circumstances prevented him from doing so.

The legal issues before the court were whether the applicant was entitled to FTB top-up and supplement payments, which depended on whether her partner had lodged his income tax return by the statutory deadline. Crucially, the court had to determine if any special circumstances existed that would excuse the late lodgement of the partner's tax return, thereby allowing the discretion under paragraph 32C(2)(b) of the relevant Act to be exercised in the applicant's favour.

The Senior Member found that the applicant had not provided sufficient evidence to establish special circumstances that prevented her partner from lodging his 2012-2013 income tax return by 30 June 2014. While the applicant cited relationship breakdown, business issues, and the storage of paperwork as potential reasons for the delay, the Senior Member was not persuaded that these circumstances were out of the ordinary or that they definitively prevented lodgement. Without further explanation from the partner, the Senior Member concluded that the discretion under paragraph 32C(2)(b) of the Act could not be applied. Consequently, the applicant was not entitled to the FTB supplement and top-up payments for the relevant income year, and the decision under review was affirmed.