Taylor and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs

[2012] AATA 59

Administrative Appeals Tribunal

DECISION AND REASONS FOR DECISION [2012] AATA 59

ADMINISTRATIVE APPEALS TRIBUNAL      )

)          No 2011/4760

GENERAL ADMINISTRATIVE DIVISION		)
Re		KERRY TAYLOR

Applicant

And SECRETARY, DEPARTMENT OF FAMILIES, HOUSING, COMMUNITY SERVICES AND INDIGENOUS AFFAIRS

Respondent

DECISION

Tribunal Mr R G Kenny, Senior Member

Date3 February 2012

PlaceBrisbane

Decision The Tribunal affirms the decision under review.

...............[Sgd]...............................

Senior Member

CATCHWORDS

SOCIAL SECURITY – Benefits and entitlements – Claim for family tax benefit for a past period – Claim made outside of statutory time-frames – No provision to exercise discretion to extend time – Claim not effective and taken not to have been made – Decision affirmed.

Administrative Appeals Tribunal Act 1975 (Cth) s 34J
A New Tax System (Family Assistance) Act 1999 (Cth)

A New Tax System (Family Assistance) (Administration) Act 1999 (Cth) ss 5, 7, 10, 13

Re Crookand Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2007] AATA 1253
Re Fagan and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2007] AATA 2038

REASONS FOR DECISION

3 February 2012 Mr R G Kenny, Senior Member    

BACKGROUND

1.      On 13 July 2011, Ms Taylor lodged a claim for the family tax benefit for a past period, namely, the 2008/09 financial year. By letter, dated 26 July 2011, the respondent advised Ms Taylor that her claim was not successful on the basis that it had been lodged outside of the time-frame required under the A New Tax System (Family Assistance) (Administration) Act 1999 (Cth) (the Administration Act). That decision was affirmed, on 1 September 2011, by an authorised review officer and, on 5 October 2011, by the Social Security Appeals Tribunal. The matter is to be determined in the absence of the parties without a formal hearing.[1] 

[1] See s 34J of the Administrative Appeals Tribunal Act 1975 (Cth).

ISSUES AND SUBMISSIONS

2.      Family tax benefit is payable in accordance with the A New Tax System (Family Assistance) Act 1999 (Cth). An effective claim is required.[2] It is not in dispute that the applicant’s claim for family tax benefit was for past periods of payment. Restrictions on claims for family tax benefit for a past period are set out in s 10 of the Administration Act which, in so far as relevant, reads:

[2] See ss 5, 7 and 13 of the Administration Act.

10       Restrictions on claims for payment of family tax benefit for a past period

...

Claim must relate to one income year and not be made after the end of the next income year

(2)       A claim for payment of family tax benefit for a past period is not  effective if:

(a)       the period does not fall wholly within one income year; or

(b)       the period does fall wholly within one income year but the   claim is made after the end of the 2 income years immediately   following that income year.

…

3. While it is not disputed that Ms Taylor’s claim met the first of those requirements, failure to satisfy either of them will make her claim ineffective. The issue for determination is whether her claim satisfies the terms of s 10(2)(b) of the Administration Act.

4.      In her application for review of the decision, Ms Taylor requested that discretion be exercised to enable her claim to be treated as an effective one.  She referred to special circumstances, financial loss and her mental state as factors to consider in exercising that discretion. 

CONSIDERATION

5. In order to be effective for the 2008/09 financial year, Ms Taylor’s claim would need to have been lodged by 30 June 2011. Clearly, lodgement on 13 July 2011 falls outside of that time-frame. Unfortunately, the Administration Act does not make provision for an extension of that time, whether for special circumstances or otherwise.[3]

[3] See Re Crookand Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2007] AATA 1253 at para 16 and Re Fagan and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2007] AATA 2038 at para 21.

6. In relation to the applicant’s past claim for family tax benefit, I am satisfied that the claim was made outside of the time-frame required by s 10(2) of the Administration Act. Accordingly, the claim was ineffective and is taken not to have been made.[4]

[4] See s 13 of the Administration Act.

DECISION

7.      The Tribunal affirms the decision under review.

I certify that the preceding 7 paragraphs are a true copy of the reasons for the decision herein of Mr R G Kenny, Senior Member

Signed: ..........[Sgd]...........................................................

Mark O’Brien, Research Associate

Date of Hearing on the papers:           27 January 2012
Date of Decision:  3 February 2012