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

This matter concerned an application for a lump sum Family Tax Benefit (FTB) made by Mrs Tanoski. The dispute arose because Mrs Tanoski lodged her claim outside the prescribed time period. The Administrative Appeals Tribunal, constituted by Professor R McCallum AO, Member, was required to determine whether special circumstances existed that would permit an extension of the claim period.

The legal issues before the Tribunal were whether Mrs Tanoski's circumstances constituted "special circumstances" and, if so, whether those circumstances prevented her from lodging her FTB claim before the deadline of 30 June 2014. Mrs Tanoski argued that the extensive preparations for a ceremony to celebrate her late mother's life on 23 February 2014 meant she did not recall receiving or opening a letter from Centrelink dated 12 February 2014, which advised of changes to the application period. She contended that had she been aware of this information, she would have ensured her accountant completed the necessary work in time for her to lodge the claim before the cut-off date.

The Tribunal acknowledged the commendable care Mrs Tanoski and her family provided to her mother, who suffered from a degenerative neurological disease. However, the Tribunal found that the preparations for the celebration of life ceremony did not constitute "special circumstances" as contemplated by the relevant legislation. The Tribunal reasoned that such preparations are a normal part of life events. Furthermore, even if the preparations were considered special circumstances, the Tribunal found that Mrs Tanoski's failure to read the Centrelink letter did not prevent her from lodging the claim on time. Ignorance of a change in the law, without further evidence, was not considered a sufficient reason to prevent timely lodgement, especially as the changes had been publicised. The Tribunal noted that the accountant might reasonably have been expected to be aware of the changes to the FTB claim period.

Consequently, the Tribunal affirmed the decision under review.