The federal government released its workforce policy last month: Towards 2025 - An Australian Government Strategy to Boost Women's Workforce Participation.  It covers a range of matters including childcare where it sets out the government’s rebate strategy.  A recent Daily Telegraph article interviewed 7 mothers (but no fathers) who advocated for tax deductibility for childcare.  BPW Australia advocates for rebates because all children are equally precious and equally expensive; richer parents should not be offered cheaper childcare than those on lesser incomes.  Rebates treat every child the same whereas tax deductions are proportional to the salary earned: essentially the more you earn, the higher your tax rate, the greater your tax deduction, the cheaper your childcare costs.