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

This matter concerned an appeal by Mr Murdoch against a decision of the Secretary, Department of Social Services, regarding family tax benefit. The dispute centred on whether there had been a change in the percentage of care provided to a teenage child, G, between Mr Murdoch and Ms Broomhall, which would affect the entitlement to the benefit. The decision was reviewed by Ms S Taglieri, Member, of the Administrative Appeals Tribunal.

The primary legal issue before the Tribunal was to determine whether the care arrangements for G had changed in a way that warranted a recalculation of the family tax benefit. Specifically, the Tribunal had to consider whether the period of care could be dissected into shorter periods to reflect any perceived shift in care percentages, or if the existing care arrangements remained consistent.

The Tribunal found that the evidence did not support a change in the care arrangements for G that would trigger a reassessment of the family tax benefit. While Mr Murdoch relocated to Tasmania in December 2013, which could have potentially altered care dynamics, the Tribunal was satisfied, based on the consistency of Mr Murdoch's evidence and the lack of contradictory evidence from Ms Broomhall, that the care arrangements did not change prior to this relocation. Furthermore, the Tribunal inferred from the available evidence concerning G's schooling and holiday arrangements throughout 2014 that the overall care structure remained substantially the same as in the preceding school year, with G boarding at school during the week and spending significant time with each parent during non-term periods. Consequently, the Tribunal concluded that dissecting the care period into shorter segments was not warranted.