There's a good article by the AMA written on 1 March 2009. It is at Baby bonus, Assisted Reproductive Technology a boon for fertility | Australian Medical Association

It compares the 'cost' to the government per child from the baby bonus and from ivf. It shows that ivf babies are a cheaper investment for increasing the birth rate.

It also comments that single transfers of embryos are safer (due to the increased risks from multiple embryo transfer) - and to discourage this financially would be a mistake.