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

This matter concerned an appeal by Mrs Ratcliffe against a decision by the Secretary of the Department of Social Services. The dispute centred on whether Mrs Ratcliffe had notified the Department of her non-requirement to lodge an income tax return for the 2016/2017 financial year within the prescribed timeframe. The primary issue before the Tribunal was whether "special circumstances" existed that prevented Mrs Ratcliffe from making this notification by 30 June 2018, as required.

The Tribunal was required to determine if the circumstances surrounding Mrs Ratcliffe's failure to notify the Department by the deadline constituted "special circumstances" as contemplated by social security law. This involved assessing whether any unusual or distinguishing factors existed that prevented her from fulfilling her notification obligations. The Tribunal also considered the legal effect of the "Do I Need to Lodge" tool provided by the Australian Taxation Office and the presumption of service of notices sent by post under the *Acts Interpretation Act 1901* (Cth).

The Tribunal found that Mr Ratcliffe held a misguided understanding of the interaction between the Australian Taxation Office and the Department of Social Services regarding Family Tax Benefit payments and tax lodgement obligations. He had assumed that the ATO would inform the Department if his partner was not required to lodge a tax return, an assumption not supported by the evidence. While the Tribunal accepted that Mrs Ratcliffe might not have been aware of the notification requirement by 30 June 2018, it was not persuaded that she was unaware of it by 10 July 2018, when her Family Tax Benefit entitlement was cancelled. The Tribunal concluded that the circumstances did not meet the threshold for "special circumstances" that prevented notification.

The decision under review was affirmed.