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

The Administrative Appeals Tribunal considered the case of Hobson and the Secretary, Department of Social Services concerning the applicant's entitlement to Family Tax Benefit (FTB). The dispute arose because the applicant failed to lodge her tax return within the 12-month period required for the reconciliation of her FTB entitlement.

The primary legal issue before the Tribunal was whether there were "special circumstances" that prevented the applicant from lodging her tax return by the statutory deadline of 30 June 2014, as required by section 32C(3)(b) of the *A New Tax System (Family Assistance) (Administration) Act 1999* (Cth). The Tribunal had to determine if the applicant's situation met the threshold for an extension of time to lodge her tax return, which would allow for the reconciliation of her FTB entitlement.

The Tribunal applied the principles established in *Beadle and the Director-General of Social Security* and *Angelakos v Secretary, Department of Employment and Workplace Relations* to interpret "special circumstances." These authorities indicate that special circumstances are those that are unusual, uncommon, or exceptional, and which distinguish the case from the ordinary or usual run of cases. The Tribunal noted that the discretion to extend the time period is contingent on the existence of such circumstances and that they must have actively prevented the applicant from lodging her return within the prescribed timeframe. The Tribunal found that no such special circumstances were established in this case.