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

The Administrative Appeals Tribunal considered the case of Mrs Sharyn Robson and the Secretary, Department of Social Services, concerning a late claim for Family Tax Benefit (FTB). Mrs Robson had lodged her FTB lump sum claim for the 2013-2014 financial year on 14 December 2015, which was after the legislative deadline of 30 June 2015. This deadline required not only the FTB claim but also confirmation of income, typically through lodging tax returns, to be completed within one year of the end of the financial year.

The primary legal issue before the Tribunal was whether Mrs Robson's circumstances constituted "special circumstances" that would permit an extension of time for her late lodgement of the FTB claim and income confirmation. Mrs Robson argued that she was unaware of the legislative change reducing the lodgement period from two years to one year and that she relied on incorrect advice from her accountant, who was also unaware of the change and controlled the lodgement of their tax returns.

The Tribunal reasoned that the term "special circumstances" refers to situations that distinguish a particular case from the usual or ordinary. While Mrs Robson was unaware of the legislative change and relied on her accountant's advice, the Tribunal noted that the Department had previously sent her letters in February and April 2014, explicitly advising her of the reduced timeframe and the importance of meeting the deadline to avoid missing entitlements. The Tribunal found that these communications meant Mrs Robson was not unaware of the change. Furthermore, the Tribunal found no evidence that Mrs Robson or her husband were prevented from lodging their claim or tax returns by any circumstances. Consequently, the Tribunal concluded that no special circumstances existed.

The decision under review, which affirmed the rejection of Mrs Robson's late claim, was affirmed by the Tribunal.