Hng; Secretary, Department of Education (Social services second review)

This matter concerned an appeal by Ms Hng against a decision regarding her entitlement to the Child Care Subsidy (CCS) for the period of 12 July 2021 to 28 November 2021. The Secretary, Department of Education, was the respondent. The Administrative Appeals Tribunal (AAT) had previously set aside the original determination and substituted it with a new one, finding Ms Hng entitled to the CCS. The core of the dispute revolved around Ms Hng's failure to meet the tax return lodgement requirements by the prescribed deadline and whether special circumstances existed to justify an extension.

The legal issues before the Tribunal were whether Ms Hng was entitled to CCS for the specified period, given that she had not met the reconciliation requirements for the 2019/2020 income year by the first deadline of 30 June 2021. This required the Tribunal to consider the provisions of the *Family Assistance Act* and the *Administration Act*, specifically concerning the conditions for CCS entitlement, the definition of information requirements, and the circumstances under which an extension for meeting reconciliation conditions could be granted.

The Tribunal reasoned that entitlement to CCS for a particular week is contingent on meeting specific information requirements, which include satisfying reconciliation conditions for a previous income year. For the 2019/2020 income year, these reconciliation conditions were to be met by 30 June 2021. While Ms Hng did not meet this deadline, the Tribunal found that her unique circumstances, including the ATO waiving fines and interest due to their understanding of her situation, constituted "special circumstances" under section 103B(2) of the *Administration Act*. These circumstances were deemed to distinguish her case from the ordinary, thereby allowing her to meet the reconciliation conditions and be entitled to CCS for the period in question.