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

This matter concerned an application by Mrs Perks for an extension of time to seek review of a decision by the Secretary of the Department of Social Services regarding Family Tax Benefit (FTB) and schoolkids bonus debts. The debts arose from the 2014-2015 financial year due to Mrs Perks' actual combined taxable income exceeding her provided estimates, resulting in an overpayment of FTB and an ineligibility for the schoolkids bonus. The Tribunal was required to determine whether to grant an extension of time for Mrs Perks to pursue her appeal.

The central legal issues before the Tribunal were whether the circumstances warranted an extension of time for Mrs Perks to seek review of the debt assessment, and if so, whether there were grounds to waive or write off the assessed debts. Specifically, the Tribunal considered the principles for granting an extension of time, the definition of "special circumstances" under the *A New Tax System (Family Assistance) (Administration) Act 1999*, and the criteria for waiving or writing off debts under sections 95 and 97 of the Administration Act.

The Tribunal found that Mrs Perks was indeed overpaid FTB and schoolkids bonus, confirming the existence of the debts. While Mrs Perks explained the income discrepancy was due to an unexpected compensation payment, she did not dispute the actual income or the debt calculations. The Tribunal applied the general rule that debts to the Commonwealth must be repaid, and considered the specific provisions for waiver and write-off. However, the Tribunal concluded that the grounds for waiver or write-off under sections 95 and 97 were not met in this instance. Crucially, the Tribunal was not satisfied that it was reasonable in all the circumstances to grant an extension of time for Mrs Perks to seek review.

Consequently, the application for an extension of time was refused.