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

In *Qiu and Secretary, Department of Social Services (Social services second review)*, a Senior Member of the Administrative Appeals Tribunal considered whether debts owed to the Commonwealth by the applicant, arising from overpayments of parenting payment (single), coronavirus supplement, and family tax benefit, should be waived or written off. The applicant had received these payments based on her status as a single person, but it was determined that she was a member of a couple during the relevant periods.

The legal issues before the Tribunal were whether the applicant was entitled to the payments she received, whether the overpayments constituted debts owed to the Commonwealth, and if so, whether these debts should be waived or written off under the relevant provisions of the *Social Security Act 1991* (Cth) and the *A New Tax System (Family Assistance) Administration Act 1999* (Cth). Specifically, the Tribunal had to determine if the circumstances met the criteria for waiving or writing off a debt, including considerations of administrative error and special circumstances.

The Tribunal reasoned that the applicant had received payments totalling $57,239.71 in parenting payment (single) and coronavirus supplement, and an additional $540.00 in family tax benefit (newborn upfront payment), along with further family tax benefits amounting to $4,112.33 in the 2017-2018 financial year and $9,584.73 in the 2019-2020 financial year. These amounts were found to be debts owed to the Commonwealth because the applicant was a member of a couple during the periods she received these payments as a single person. The Tribunal applied subsections 1223(1AB)(c) and (d) of the *Social Security Act 1991* (Cth) and section 71 of the *A New Tax System (Family Assistance) Administration Act 1999* (Cth) to establish the existence of these debts. Regarding waiver or write-off, the Tribunal found no evidence that the debt was irrecoverable or that the applicant lacked the capacity to repay it. Furthermore, the Tribunal determined that the conditions for waiver under section 1237A of the *Social Security Act 1991* (Cth) were not met, as there was no evidence that the debt was caused *solely* by administrative error. Similarly, the criteria under section 1237AAD for waiver based on the absence of knowing false statements or omissions, coupled with special circumstances, were not satisfied.

Consequently, the Tribunal affirmed the decision under review, ordering that neither part nor all of the debt should be written off or waived.