Child Care Centres

No. Child care supplied by an approved child care centre is GST-free under Australian tax law. This means you do not charge GST on your fees, but you also cannot claim input tax credits on expenses directly related to those services. We ensure your BAS is structured correctly to reflect this each quarter.

Most child care centre employees are covered by the Early Childhood Education and Care Award. It includes different pay levels based on qualifications and experience, plus allowances for first aid, working with children, and other responsibilities. We set up your payroll in Xero with the correct rates applied so pay runs are accurate and compliant.

You need to maintain records of enrolments, attendances, fees charged, and CCS amounts received. These must be kept for a minimum of three years. We help you set up a record-keeping system that satisfies both ATO and ACECQA requirements without creating excessive admin work.

Yes. Many child care businesses operate through a company structure, which provides limited liability and can offer tax advantages compared to operating as a sole trader. The right structure depends on your circumstances, and we model the options before making a recommendation.

CCS is paid to providers fortnightly in arrears, which means there can be a gap between the cost of care and the receipt of subsidy funding. We build a cash flow forecast that accounts for this timing and ensures you have adequate working capital to meet payroll and operating costs consistently.