O’Donnell and Secretary, Department of Social Services (Social services second review)

This matter concerned an appeal by the applicant, Ms O’Donnell, against a decision of the Administrative Appeals Tribunal (AAT) affirming a decision by the Secretary of the Department of Social Services. The dispute centred on the applicant's eligibility for family tax benefit (FTB) for the 2014-2015 financial year, which required her to lodge her income tax return by 30 June 2015, unless special circumstances prevented her from doing so.

The primary legal issue before the Tribunal was whether the applicant had established "special circumstances" that prevented her from lodging her FTB application on or before 30 June 2015. The applicant contended that a combination of factors, including her husband's back injury, issues with her accountant, a recent move of residence, and mail delivery problems, constituted such special circumstances.

The Tribunal considered the applicant's evidence and that of her husband. It noted that the applicant typically lodged her FTB claims promptly after her tax returns, and that on previous occasions, she had lodged multiple years' claims together. However, the Tribunal found that while the circumstances were unfortunate, they were not exceptional or particularly uncommon when compared to similar cases. The Tribunal reasoned that it was the taxpayer's responsibility to ensure their accountant lodged returns on time, and that any negligence on the part of the accountant would be a matter for civil remedy. The Tribunal concluded that the applicant's health issues and the accountant's late lodgement of the 2013-2014 tax return did not amount to special circumstances that prevented the lodgement of the 2014-2015 FTB application.

Accordingly, the Tribunal affirmed the AAT's decision.