I agree there are a number of issues but I do agree with the report that childcare cost is the most significant. From a personal point of view if the rebate was going up to match the cost of child care or childcare had stayed at 2009 cost levels it would work well enough for us, but really only because I am taking a long term employment view. However it isn't really about it working for me that am concerned about, the figures in the report show how poorly it works for many income bands.

From the report.

"Working women clearly face a wide variety of circumstances that may affect their decision to seek work. However, no single issue appears to affect the choice to work as directly as the marginal costs of tax, welfare and childcare.

The provision of maternity leave pay, particularly if it is at levels relatively similar to previous earnings, can encourage women to return to paid work after having children.

Women might also be more prepared to work if their hours were more flexible. While this issue is frequently raised in the debate about women’s participation, it is not clear how much of a difference it would make. Very large numbers of women are already working in part-time or casual jobs, but whether these are genuinely flexible in a way that meets the needs of women caring for children, or mostly structured for the benefit of the employer, is difficult to tell"