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

This matter concerned an application for review of a decision by an Authorised Review Officer regarding the percentage of care each parent had of their two children for the purposes of Family Tax Benefit (FTB). The Applicant, JKRM, and the Other Party, WZRZ, are the separated parents of a son and a daughter. The dispute centred on determining the respective care percentages of the children between 16 December 2016 and 23 April 2018, following a separation and subsequent applications for FTB. The Administrative Appeals Tribunal (AAT) was required to determine these percentages.

The primary legal issue before the Tribunal was to ascertain the precise percentage of care each parent exercised over their son and daughter during the specified period. This determination was crucial for establishing eligibility and the correct distribution of Family Tax Benefit. The Tribunal considered the legislative framework provided by the A New Tax System (Family Assistance) Act 1999 (Cth) and relevant policy guidelines, as well as the principles for assessing the extent of care outlined in *Polec v Staker and Another* [2011] FMCAfam 959.

The Tribunal acknowledged that both parents shared in meeting the children's needs, with evidence suggesting the Applicant bore the majority of financial costs for schooling and extracurricular activities. However, significant and irreconcilable conflicts existed in the parties' statements, and there was a lack of corroborating evidence for many contentions. The Tribunal noted inconsistencies in the Applicant's own admissions regarding care percentages at different stages of the process. Ultimately, the Tribunal set aside the previous decision and substituted its own findings, determining that the Applicant and the Other Party each had 50% care of their son from 16 December 2016 to 23 April 2018. For their daughter, the Tribunal determined the Applicant had 39% care and the Other Party had 61% care during the same period.