Employer-financed children’s day care

Starting from and including the 2019 income year, it's no longer possible to claim a tax exemption for employer-financed child day care centres.

Company-run child day care centres can continue to operate by having their employees pay the maximum price including any additional costs for food and special activities.

Any compensation provided by employers for the use of other child day care centres must be reported as taxable income for the employee making use of the child day care centre.