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

This matter concerned an appeal by Mr Hoefl against a decision of the Administrative Appeals Tribunal, which had affirmed a rejection of his claim for an age pension. The dispute centred on the attribution of assets and income from private companies and a trust to Mr Hoefl for the purposes of the assets and income tests under the *Social Security Act 1991* (Cth). The Secretary of the Department of Social Services had initially rejected Mr Hoefl's claim, finding that his assets and income exceeded the allowable limits after attributing 50% of the assets and income of Gemeden, Chilcotin, and the Trust to him.

The primary legal issues before the court were whether Mr Hoefl was an "attributable stakeholder" in Gemeden, Chilcotin, and/or the Trust, and if so, what percentage of their assets and income should be attributed to him, considering he argued for less than 100%. The court was required to determine the extent of Mr Hoefl's control and beneficial interest in these entities to apply the attribution provisions of the Act. The threshold for receiving an age pension at the time of his claim was a maximum of $574,500 in assets and $53,060.80 in annual income for a single homeowner.

The court considered the principles of attribution under the Act, focusing on the "source and control tests." It found that Mr Hoefl possessed and exercised significant control over Gemeden, Chilcotin, and the Trust. Applying these principles, and taking into account Mr Hoefl's submissions, the court reached the same conclusion as the previous Tribunal, determining that Mr Hoefl should be attributed with 33.33% of the assets and income of Gemeden, Chilcotin, and the Trust.

Consequently, the decision of the Administrative Appeals Tribunal dated 1 May 2020 was affirmed. The matter was remitted to the Chief Executive of Centrelink for reconsideration of Mr Hoefl's eligibility for an age pension as at 13 November 2019, based on the attribution of 33.33% of the income and assets of Gemeden Pty Ltd, Chilcotin Pty Ltd, and the Chilcotin Trust.