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

This matter concerned an application by Ms Iskenderian for a reconciled amount of Family Tax Benefit (FTB) for the 2012/2013 financial year. The dispute arose because Ms Iskenderian and her partner failed to lodge their income tax returns by the required date of 30 June 2014. The Secretary of the Department of Social Services had decided that Ms Iskenderian was not entitled to the reconciled amount, a decision that was affirmed by the Administrative Appeals Tribunal (AAT). Ms Iskenderian then sought a review of the AAT's decision in the Federal Circuit Court of Australia.

The central legal issue before the court was whether there were "special circumstances" that prevented Ms Iskenderian and her partner from lodging their income tax returns for the 2012/2013 financial year by the statutory deadline of 30 June 2014. The court was required to determine if the circumstances Ms Iskenderian relied upon met the threshold for "special circumstances" as contemplated by section 32C of the *A New Tax System (Family Assistance) (Administration) Act 1999* (the Administration Act).

The court considered Ms Iskenderian's submission that a colicky baby, postnatal depression, and concerns about a second child's potential autism constituted "special circumstances". However, the court found that these circumstances, while undoubtedly challenging for a young family, were not sufficiently unusual or out of the ordinary to qualify as "special circumstances" in the legal sense. The court noted that the AAT had previously found that Ms Iskenderian's lack of awareness of the changed lodgement deadlines did not amount to special circumstances. Applying the principles established in previous decisions, the court concluded that the applicant had not demonstrated that her situation was so exceptional as to warrant an exception to the statutory requirement.

Ultimately, the court affirmed the AAT's decision, finding that Ms Iskenderian was not entitled to a reconciled amount of FTB for the 2012/2013 financial year due to the failure to lodge the required tax returns within the prescribed time and the absence of qualifying "special circumstances".