My girlfriends mum is a carer for her neighbours kids.

She didn't have to look for work etc, as it is a job. But your mum would have to tell centrelink what she is earning, and it is taxed etc...

I *think* it works like being self employed for your mum.
I *think* you pay your mum full price, then claim it back in RCR. But you have to meet the requirements to get RCR in the first place...

Dont quote me, this is just what I assume from a few conversations....