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LZ, I highly recommend you to check this with your accountant as it seems very risky what your current employer is offering.
FBT Act 1986 does provide an FBT exemption under section 47(2) for child care facility. However, the intention of the law is to apply the exemption to an employer whose business is not child care but offer child care facility to employees so the employees may have higher productivity. For instance, some government agencies and big corporates(mining companies) either runs the facilities or allow third party operating the facilities. In this case, the employer can offer the child care free of charge and no FBT will be liable. If the employer does not wish to carry the cost, the employees can salary sacrifice so it will still be better than paying the fee from take-home pay.
However, in your case, your employer is carrying on business of providing child care. Section 47(2) may not apply, instead, section 49 regarding in-house period residual fringe benefit should apply. There is a tax concession available, however, only applies when the employer offers discount. No concession will apply if you salary package the cost.
Put in this way, when any other employers literally cannot provide in-house fringe benefit by way of salary packaging, there should be no exception for child care operators. If still in doubt, apply a private ruling from the ATO.
Secondly, you should not claim any CCB and CCR. Once you salary package the child care cost, the actual payer of the costs is your employer regardless the fund ultimately coming from your salary. Therefore, you cannot claim rebate or benefit, as you have not “paid” for child care. In most of case, let’s say you can salary package and even get the FBT exemption, the income tax saving will be outweighed by losing CCB and CCR, unless high income and number of kids.
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化妆小白分享最简单的妆容持久秘诀，有请化妆达人进来补充意见 (2012-12-10) 旋木 
发表于 2014-12-13 16:08
