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

This matter concerned an appeal by the applicant, Ms. Johnson, against a decision of the Department of Social Services to refuse her claim for family tax benefit. The refusal was based on the late lodgement of her tax returns. The dispute centred on whether "special circumstances" prevented the timely lodgement of both the applicant's and her partner's tax returns, as required by the relevant legislation. The case was heard by Senior Member Bill Stefaniak AM RFD.

The primary legal issue before the Tribunal was to determine if the applicant had established "special circumstances" that prevented her from lodging her tax returns within the prescribed time limits. This involved a two-pronged test: firstly, whether the circumstances were indeed special, and secondly, whether those special circumstances directly caused the failure to lodge both her and her partner's tax returns on time. The Tribunal also considered the applicant's awareness of potential changes to lodgement time limits and the extent of her ongoing health issues during the relevant period.

The Tribunal accepted the applicant's evidence that she was unaware of any change in the law regarding lodgement time limits until after her claim was initially rejected. It found the applicant to be a truthful and resilient individual who had faced significant health challenges, including chemotherapy and surgery, while raising three young children with limited support. Despite a medical certificate indicating she could work limited hours from late 2015, the Tribunal noted her ongoing struggles with illness and the serious prognosis she had received. However, the Tribunal ultimately affirmed the Department's decision, finding that while the applicant's circumstances were undoubtedly difficult, they did not meet the deliberately high threshold of "special circumstances" that prevented the lodgement of the tax returns. The Tribunal noted that had the applicant's husband been more helpful, the claim might have been lodged on time.