Child care facility, priority of access - residual benefits
Legislative reference: subsection 47(8)External Link of the FBTAA.
Payments you make to obtain priority access to certain child care facilities for children of employees may be exempt benefits.
The payments must be made under a program administered by the relevant government department to a child care service that is one of the following:
- an eligible child care centre for the purposes of any provision of the Child Care Act 1972
- family day care
- care outside school hours
- care in school vacations.