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

The Administrative Appeals Tribunal (AAT) considered an appeal by Ms Singleton against a decision by the Secretary, Department of Social Services, to reject her claim for a lump sum payment of Family Tax Benefit (FTB) for the 2014-2015 financial year. The claim was lodged on 30 July 2017, which was outside the allowed timeframe of 12 months after the end of the financial year, meaning it was not considered an "effective" claim. The central dispute was whether "special circumstances" prevented Ms Singleton from lodging her claim and her and her partner's taxation returns by the due date of 30 June 2016.

The legal issues before the Tribunal were whether Ms Singleton had made an "effective" claim for the FTB lump sum payment and, consequently, whether there were "special circumstances" that prevented her from lodging the claim and the relevant taxation returns by the statutory deadline. The Tribunal was required to interpret the meaning of "special circumstances" and "prevented" in the context of the Family Assistance Administration Act.

The Tribunal reasoned that while Ms Singleton relied on advice from her accountant regarding the need for a private ruling from the Australian Taxation Office (ATO) before lodging her tax returns, and expressed concerns about providing potentially misleading information as a Centrelink employee, these factors did not constitute "special circumstances" that prevented lodgement. The Tribunal noted that the Taxation Administration Act 1953 (Cth) makes it clear that applying for a private ruling does not affect an individual's obligation to lodge a return. Furthermore, guidance from Centrelink indicated that a claim could be made using estimated income, with adjustments made later, and that individuals should contact Centrelink if special circumstances prevented lodgement. The Tribunal found that Ms Singleton's concerns, while understandable, did not rise to the level of preventing her from lodging the claim or her tax returns within the required timeframe.

Ultimately, the Tribunal was satisfied that Ms Singleton's claim was not "effective" as it was not lodged within the prescribed period and no special circumstances were found to have prevented its timely lodgement. Accordingly, the decision under review was affirmed, meaning Ms Singleton was not entitled to receive the FTB lump sum payment for the 2014-2015 financial year.