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Thursday, 19 October 2006
Page: 195


Ms Plibersek asked the Attorney-General, in writing, on 12 September 2006:

(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)   Is fee assistance given by the agency for childcare in school holidays an allowance and reported on employees’ group certificates; if not, what is the tax-status of the assistance, and has the Australian Taxation Office (ATO) given advice that confirms its status.

(3)   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.

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

(5)   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.


Mr Ruddock (Attorney-General) —The answer to the honourable member’s question is as follows:

(1)  

(a)   The employees used childcare facilities which were on Commonwealth business premises.

(b)   None

(c) (i)   No FBT paid (ii) Not applicable (no childcare on non-Commonwealth business premises).

(2)   No fee assistance is given for school holiday childcare.

(3)   If an employee is directed to perform additional hours of duty and is given less than 24 hours before the duty is to be performed and the employee must arrange for the care of dependent family members in order to perform the additional duty, the Secretary may approve the reimbursement of expenses reasonably incurred in making the arrangements for the care of dependent family members in order to perform the additional duty.

(4)   Reimbursement can be paid for any carer paid by the employee.

(5)   No; Reimbursements attract FBT for payments exceeding $100 (Section 58P of the FBTAA).