(1)   In respect of employees who salary-sacrifice income to pay for childcare: (a) does the agency know whether all such employees use childcare that is on Commonwealth business premises; (b) how many salary-sacrifice arrangements made by employees relating to childcare is for care not conducted on Commonwealth business premises; (c) how much fringe benefit tax did the agency pay in financial year (i) 2004-05 and (ii) 2005-06 sacrificed by employees for childcare that was not on Commonwealth business premises.

(2)   In respect of the vacation care program conducted during school holidays by, or on behalf of, the Department of Agriculture, Fisheries and Forestry, is this only for school-aged children.

(3)   How many employees salary sacrifice income to pay part or all of the fees for the vacation care program.

(4)   Is fringe benefit tax paid in relation to the employees referred to in Part (3).

(5)   Will he provide a copy of any rulings made by the Australian Taxation Office in respect of salary sacrificing of childcare by employees of the agency.

(6)   How much reimbursement is given by the agency for additional costs incurred by employees in meeting childcare fees needed by the employee because of travel or extra duties.

(7)   Is the reimbursement referred to in Part (3) for approved care only, or can it be paid for any carer paid by the employee.

(8)   Is the reimbursement referred to in Part (3) reported as an allowance on employees’ group certificates; if not, what is the tax-status of the reimbursed amount

(1)  

(a)   Yes.

(b)   Nil.

(c) (i)   Nil.

(c) (ii)   Nil.

(2)   Yes - The programme is for 5 to 12 year old children.

(3)   Nil.

(4)   No.

(5)   Yes.

(6)   Reimbursement of the actual additional costs incurred, when travelling only.

(7)   Both approved care and care paid for any carer paid by the employee.

(8)   No - the payment is an untaxed reimbursement of actual additional costs incurred by the employee.