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

This matter concerned an application by Ms Synnes for Family Tax Benefit (FTB) payments. The dispute arose because the reconciliation conditions for FTB, which required Ms Synnes and her partner, Mr O’Donohue, to lodge their tax returns by the end of the relevant financial year, were not met due to the late lodgement of Mr O’Donohue’s 2013/2014 tax return. The Administrative Appeals Tribunal was required to determine whether special circumstances prevented the timely lodgement of Mr O’Donohue’s tax return and whether an extension for lodgement should be granted.

The Tribunal considered the evidence presented by Ms Synnes regarding Mr O’Donohue’s alleged mental health issues, including depression and a bicycle accident, which she claimed impacted his ability to lodge his tax return. Ms Synnes also cited marital issues and Mr O’Donohue’s refusal to lodge the return as contributing factors. The Tribunal noted that Ms Synnes did not provide documentary evidence of Mr O’Donohue’s medical condition or his treatment, and that Mr O’Donohue himself did not attend the hearing to provide evidence.

The Tribunal affirmed the decision under review, finding that the evidence presented did not establish the existence of special circumstances that prevented the timely lodgement of Mr O’Donohue’s tax return. While acknowledging the difficulties Ms Synnes described, the Tribunal concluded that these did not meet the threshold for granting an extension under the relevant provisions of the *A New Tax System (Family Assistance) (Administration) Act 1999*. Consequently, the decision to cancel Ms Synnes’s FTB payments from 3 September 2014 was upheld.