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

This matter concerned an application by Mrs Nicholson to the Administrative Appeals Tribunal (the Tribunal) concerning a decision not to grant her Family Tax Benefit (FTB) top-up and supplement payments for the 2012/2013 income year. Mrs Nicholson, who had received FTB for many years, was seeking approximately $4,819.45. The core of the dispute revolved around the late lodgement of her husband's income tax return, which was a prerequisite for determining the family's eligibility for the FTB payments.

The Tribunal was required to determine whether special circumstances prevented the applicant from lodging her husband's income tax return by the required deadline. The applicant contended that personal and family difficulties, including her father's serious illness and eventual death, and the demands of managing her household and children, constituted special circumstances. She also noted a lack of awareness regarding changes to the application period for FTB.

The Tribunal acknowledged the applicant's personal and family difficulties, noting the significant stress she experienced. However, it found that these circumstances, while difficult, did not meet the high threshold required to establish "special circumstances" as defined by relevant case law. The Tribunal reasoned that while the applicant had lodged her own tax return, the responsibility for ensuring her husband's business documents were provided to the accountant on time rested with her husband. Despite the pressures on him, the Tribunal found he could have taken further steps to ensure timely lodgement. Consequently, the decision under review was affirmed.