McLaren and Secretary to the Department of Family and Community S Ervices

[2003] AATA 535

Administrative

Appeals

Tribunal

 

DECISION AND REASONS FOR DECISION [2003] AATA 535

ADMINISTRATIVE APPEALS TRIBUNAL        Nº V2003/216

GENERAL ADMINISTRATIVE DIVISION

Re:         JUDITH McLAREN

Applicant

And:       SECRETARY TO THE
  DEPARTMENT OF FAMILY AND

COMMUNITY SERVICES

Respondent

DECISION

Tribunal:       G.D. Friedman, Member

Date:             16 May 2003

Place:            Melbourne

Decision:For reasons given orally at the hearing, the Tribunal affirms the decision under review. 

(sgd) G.D. Friedman
  Member

SOCIAL SECURITY - family tax benefit - application received after due date  

A New Tax System (Family Assistance) (Administration) Act 1999 s5, 7(2), 10(2)

REASONS FOR DECISION

16 May 2003  G.D. Friedman, Member

1.      This is an application by Judith McLaren (the applicant) for review of a decision of the Social Security Appeals Tribunal (SSAT) dated 10 January 2003.  The SSAT affirmed a decision of an authorised review officer of Centrelink dated 29 August 2002 not to grant family tax benefit because the application was lodged after the due date.

2.      At the hearing on 16 May 2003 the applicant represented herself, and Ms E. King, a Centrelink advocate, represented the Secretary to the Department of Family and Community Services (the respondent).

3. The Tribunal received into evidence the documents lodged under s37 of the Administrative Appeals Tribunal Act 1975 (T1-T12).   

BACKGROUND

4.      On 3 July 2002 the applicant lodged a claim for family tax benefit for the financial year 2000/01.  On 23 July 2002 Centrelink decided not to grant the claim because the application was lodged after 30 June 2002.  On 29 August 2002 an authorised review officer affirmed the decision.    

5.       The applicant sought review by the SSAT.  Following the decision by the SSAT, the applicant lodged an application with the Tribunal on 21 February 2003 for review of the decision.

EVIDENCE

6.      In oral evidence the applicant said that she was aware of the deadline of 30 June 2002 for lodging her application for family tax benefit.  She stated that she intended to lodge the application in time, but wished to submit her tax return at the same time, so she attempted to complete the return but had to do a re-calculation and this took some time.  She explained that as the 30 June 2002 deadline approached she contacted Centrelink by telephone, and said that a Centrelink officer informed her that the claim would still be processed if her application was received after the due date.

7.      The applicant told the Tribunal that despite her best efforts she did not lodge the claim until 3 July 2002, but was surprised that her application was unsuccessful following the advice from Centrelink.

8.      The applicant explained that at the time of lodging her claim for family tax benefit there were a number of circumstances that contributed to her inability to lodge the application on time.  She said that she had a baby, her husband underwent surgery in April 2002, she was preparing an urgent submission to the Victorian Civil and Administrative Tribunal, the family was suffering financial difficulty, she was required to work part-time and she had to assist with her husband’s business.

9.      Information available to the Tribunal confirms that the applicant contacted Centrelink by telephone on 24 June 2002, but there is no record of the contents of the call.

CONSIDERATION OF THE ISSUES

10. To be entitled to the payment of family tax benefit a person must lodge a claim which is made in accordance with s5 and s7(2) of the A New Tax System (Family Assistance) (Administration) Act 1999 (the Act).

11. Section 10(2) of the Act provides:

Restrictions on claims for payment of family tax benefit for a past period

10.(2)  A claim for payment of family tax benefit for a past period is not effective if:

(a)       the period does not fall wholly within one income year; or

(b)       the period does fall wholly within one income year but the claim is made after the end of the next income year.

12.      In reaching its decision the Tribunal takes into account the oral and written evidence and submissions made at the hearing. 

13.      The Tribunal acknowledges that the applicant believes she was advised before 30 June 2002 that an extension of time to lodge her application for family tax benefit was possible.  The Tribunal also accepts that at the time there were a number of circumstances affecting the applicant’s business and personal affairs that contributed to the delay in lodging the application.

14. The Tribunal finds that the applicant lodged a claim for family tax benefit for a past year (2000/01) in accordance with s7(2) of the Act. However, the Tribunal finds that she lodged the claim on 3 July 2002, which was after the end of the next financial year (30 June 2002). Therefore, the claim was not effective under s10(2) of the Act. There is no discretion in the Act to extend the time limit for the lodgment of claims.

DECISION

15.      For reasons given orally at the hearing, the Tribunal affirms the decision under review.

I certify that the fifteen [15] preceding paragraphs are a true copy of the reasons for the decision of:

G.D. Friedman, Member

(sgd)       Carolyn Irons

Secretary

Date of hearing:  16 May 2003

Date of decision:  16 May 2003
Advocate for applicant:                Self-represented
Advocate for respondent:            Ms E. King, Centrelink