Child Care
Description
An employee may elect to salary package the cost of the University's Childcare Centre (Children's Services).
What is allowable?
The provision of childcare facilities located on the employee's business premises to current employees is exempt. The ATO accepts the business premises include where the employer has a non-exclusive right to possession of the premises at least to the exetent to carry out the business operation.
Taxation issues / status
The benefit is exempt from FBT and no GST is payable.
Substantiation Documentation
Nil
Form of Payment
Regular fortnightly deductions will be made from your gross salary.
Package Cost
The cost of childcare as determined by the University. There is no administrative charge.
Other Information
May affect eligibilty for government assistance, including Child Care Benefit and the Child Care Rebate.
How to Apply
Complete the Salary Packaging HR32 form and send it to Human Resources.