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

The Administrative Appeals Tribunal considered the eligibility of Mr. Nguyen for a Family Tax Benefit (FTB) top-up. The dispute centred on whether Mr. Nguyen had lodged his tax return within the required timeframe, a prerequisite for receiving the FTB top-up. The Secretary of the Department of Social Services was the respondent.

The primary legal issue before the Tribunal was whether Mr. Nguyen was entitled to the FTB top-up, specifically whether he had met the condition of lodging his tax return in time, or if "special circumstances" existed that would permit the exercise of discretion under sections 32C and 32D of the relevant Act.

The Tribunal found that the tax returns were indeed lodged late, on 19 July 2021. However, it also determined that the circumstances surrounding an earlier lodgement attempt on 29 June 2021, described as unique and unchallenged, constituted "special circumstances." These circumstances were sufficient to satisfy the discretion provided by sections 32C and 32D of the Act, allowing for the FTB top-up to be paid despite the late lodgement. The decision under review was affirmed.