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

The matter before the Federal Circuit Court of Australia concerned an appeal by the Secretary of the Department of Social Services against a decision of the Administrative Appeals Tribunal. The dispute centred on the late lodgement of an income tax return by a single mother, which impacted her claim for family tax benefits for the 2014/2015 financial year.

The primary legal issue before the Court was whether "special circumstances" existed that prevented the respondent from lodging her income tax return by the statutory deadline of 30 June 2016, thereby justifying an extension of time for her claim for family tax benefits.

The Court found that the respondent's personal circumstances, including her son's addiction to illicit drugs, did not constitute special circumstances that prevented the timely lodgement of her tax return. Consequently, the Court determined that the discretion to extend the time for lodging the claim could not be enlivened. The decision of the Administrative Appeals Tribunal was set aside.

In substitution, the Court ordered that the respondent did not make an effective claim for family tax benefit for the 2014/2015 financial year and was therefore not entitled to any top-up payments or supplements for that period.