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

This matter concerned an appeal by Ms Ward against a decision of the Secretary of the Department of Social Services regarding her entitlement to Family Tax Benefit (FTB). The dispute arose from Ms Ward's late lodgement of her taxation return for the income year ending 30 June 2015, which impacted her eligibility for FTB. The decision was made by D K Grigg M.

The primary legal issue before the court was whether "special circumstances" existed that prevented Ms Ward from lodging her taxation return by the required date of 30 June 2016, thereby justifying an extension of time under section 14A(b)(ii) of the *Administration Act*. The court was required to interpret the meaning of "special circumstances" in the context of the legislation governing family assistance.

The court accepted Ms Ward's evidence, finding that a confluence of factors constituted special circumstances. These included the failure of her accountant, misrepresentations by Centrelink, Ms Ward's remote location, and difficulties associated with drought conditions. Applying the principle from *Secretary, Department of Social Security v O’Connell; Secretary, Department of Social Security v Sevel* (1992) 38 FCR 540, which favours an interpretation protecting the interests of dependent children, the court determined that these circumstances prevented timely lodgement. Consequently, the court set aside the original decision and substituted a new decision finding Ms Ward entitled to FTB for the income year ended 30 June 2015.