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

This matter concerned a review by the Administrative Appeals Tribunal (AAT) of a decision regarding the entitlement to Family Tax Benefit (FTB) for a child. The parties involved were the Mother and the Secretary of the Department of Social Services. The core dispute revolved around determining the percentage of overnight care the Mother and the Paternal Grandmother had of the child during the period of 14 March 2018 to 14 October 2018, which directly impacted the Mother's FTB eligibility.

The legal issues before the Tribunal were to ascertain the actual overnight care arrangements for the child during the specified period and to determine the percentage of care attributable to each party. This involved interpreting the relevant provisions of the *A New Tax System (Family Assistance) Act 1999* and the Family Assistance Guide, particularly concerning how care periods are established and how the number of nights a child spends in an individual's care is calculated. The Tribunal also had to consider the distinction between legal responsibility for a child's care and the physical overnight care arrangements.

The Tribunal's reasoning focused on assessing the contemporaneous evidence presented, particularly that of the Grandmother, regarding where the child slept overnight during the relevant period. While the Mother provided evidence suggesting a more shared care arrangement, the Tribunal found the Grandmother's evidence to be more persuasive. The Tribunal concluded that the child was in the Grandmother's care 100% of the time during the period in question, finding that any nights spent with the Mother's Aunt were indicative of normal family arrangements rather than a change in the established pattern of care.

Consequently, the Tribunal affirmed the previous decision that the child was 100% in the care of the Grandmother during the period from 14 March 2018 to 14 October 2018.