Endnotes

1. In the couple family examples, the primary earner is assumed to be working full‑time and outcomes for the family are presented for the secondary earner in: no paid work; 3 eight‑hour days; and 5 eight‑hour days per week for the year.^{return to: page 26, page 27, page 28}
2. In sole parent family examples, outcomes for the family are presented where the sole parent is in: no paid work; 2 eight‑hour days, 3 eight‑hour days; and 5 eight‑hour days per week for the year.^{return to: page 29}
3. For children aged under 5, who are not yet at school, the secondary earner (in a couple) or sole parent uses 10 hours of long day care for each day of work, at a cost of $5.60 per hour. Where the family is using 50 hours of care, the cost is 8 per cent lower. This reflects the lower hourly rate generally charged for full‑time care.  ^{return to: page 6, page 9 page 10, page 11}
4. For children aged 5 to 12, who are at school, the secondary earner (in a couple) or sole parent uses 3 hours of outside school hours care for each day of work, at a cost of $4.40 per hour.  ^{return to: page 6, page 9, page 11}
5. Children aged over 12 are assumed to not require any child care. In the families with a child aged over 12, the older child is assumed to take care of their younger sibling(s).  ^{return to: page 8}
6. All examples assume that the pattern of child care usage is the same in all 52 weeks of the year.  ^{return to: page 6, page 9, page 10, page 11}
7. Education Tax Refund (ETR) calculations assume that the family spends enough on eligible expenses for the ETR to claim $375 for each primary school child and $750 for each secondary school child (the maximum refund amounts in 2008‑09). The maximum ETR will be indexed each year, although this additional benefit has not been built into the cameos or analysis.  ^{return to: page 6, page 8, page 9, page 12, page 13}
8. Teen Dental Plan calculations assume that the family spends enough on dental services to claim the maximum rebate of $150 for each teenager. ^{return to: page 28}
9. Components may not exactly sum to totals due to rounding.^{return to: page 26, page 27, page 28, page 29, page 30, page 31}
10. Disposable income is the sum of private income and government cash transfers (including child care assistance) less net tax paid and the cost of child care. ^{return to: page 6, page 9}
11. The calculation of benefits for families over full school life assumes that the children commence school in 2009 or later and that they spend 8 years at primary school and 5 years at secondary school.  ^{return to: page 8, page 12, page 13}
12. This chart shows the percentage gains in disposable income (after net child care costs) for different days worked by the second parent. The children in the family are aged 4 (in long day care) and 6 (in after-school care).^{return to: page 26, page 27, page 28}