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

This matter concerned a review by the Administrative Appeals Tribunal of a decision by the Secretary of the Department of Social Services regarding the Respondent's entitlement to family tax benefit for the 2013/2014 income year. The dispute arose because the Respondent's partner, Mr Ivan Mac, lodged his income tax return for that year significantly after the prescribed deadline. The Applicant sought review of the Tribunal's earlier decision to grant Mr Mac an extension of time for lodging his tax return.

The primary legal issue before the Tribunal was whether Mr Mac's circumstances constituted "special circumstances" as contemplated by section 32D(1)(c)(ii) of the *Administration Act*, which would permit an extension of time for lodging his tax return beyond the first income year after the relevant income year. The Applicant contended that such special circumstances did not exist, arguing that Mr Mac's failure to lodge his return by the deadline was not attributable to circumstances that took him outside the ordinary.

The Tribunal reasoned that while it accepted Mr Mac experienced significant stress due to running his business and suffered from undiagnosed anxiety or depression, these pressures were not of themselves unusual. The Tribunal concluded that these factors, while acknowledged, did not rise to the level of "special circumstances" that would justify an extension of time under the Act, as they did not take Mr Mac out of the ordinary range of life experiences. Consequently, the Tribunal set aside the previous decision and substituted a new decision.

The Tribunal ordered that the Respondent was not entitled to top-up payments of the family tax benefit for the 2013-2014 year, as her partner had failed to lodge his tax return for that year within the applicable time frame.