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

This matter concerned an appeal by Mrs Sneesby against a decision of the Secretary of the Department of Social Services regarding the payment of Family Tax Benefits for the financial years ended 30 June 2014 and 30 June 2015. The appeal was heard by Senior Member M J McGrowdie.

The primary legal issue before the Tribunal was whether Mrs Sneesby was entitled to a Family Tax Benefit top-up for the 2014 and 2015 income years, and if so, whether special circumstances existed to permit payment given the late lodgement of her tax returns.

The Tribunal determined that for the financial year ended 30 June 2014, the lodgement of the tax return occurred more than two years after the end of that financial year. This constituted an ultimate bar to payment, and therefore, no Family Tax Benefit top-up was payable for that year. However, for the financial year ended 30 June 2015, the Tribunal found that special circumstances did exist, entitling Mrs Sneesby to the Family Tax Benefit top-up.

Consequently, the Tribunal affirmed the reviewable decision in relation to the 2014 tax year. The reviewable decision concerning the 2015 financial year was set aside and substituted with a decision that Mrs Sneesby is entitled to the Family Tax Benefit top-up for that year.