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

This matter concerned an appeal by the Secretary, Department of Social Services, against a decision of the Social Security Appeals Tribunal. The dispute centred on the respondent's eligibility for the Family Tax Benefit (FTB) supplement and top-up for the 2012-2013 income year, which required the lodgement of his income tax return by 30 June 2014. The respondent and his partner lodged their returns after this date, and the core issue was whether "special circumstances" prevented them from meeting the deadline.

The court was required to determine whether the respondent had established special circumstances that excused the late lodgement of his and his partner's income tax returns, thereby satisfying the reconciliation conditions under section 32C(1)(c)(ii) and (iii) of the Administration Act. The court needed to consider whether the circumstances presented were unusual or uncommon, distinguishing the case from the ordinary or usual situation, in line with the principles established in *Angelakos v Secretary, Department of Employment and Workplace Relations*.

The court found that while the respondent and his partner had provided their tax details to their accountants in March 2014, and the accountants had prepared the returns, the lodgement was delayed. The accountants cited an "internal bookkeeping error" as the reason for the delay, but the court gave little weight to this explanation, particularly as evidence indicated the returns were not ready for lodgement until after 22 April 2014, contradicting the accountants' assertion of readiness by 17 April 2014. Consequently, the court concluded that the respondent had not satisfied the reconciliation conditions.

The decision of the Social Security Appeals Tribunal was set aside, and a substituted decision affirmed the original decision that the respondent was not entitled to the FTB top-up and supplement for the 2012-2013 income year due to the failure to meet the lodgement requirements.