I think they are also suggesting that the cost of childcare should be considered when determining how much FTB etc you get. For eg, we were paying $15k per year in CC fees (after CCB but before CCR), despite me earning a pretty marginal wage. If that $15k had been deducted from our family income when our FTB etc entitlement was calculated, that would offset the loss of benefits that occurs when you start working.
Ah yes I see what you are saying.

I also think the fact you have to repay benefits you had prior to working - within a tax year is a real disencentive.

They should ring fence FTB A and CCB levels like they do FTB B as that compounds the losing benefits. E.g I had FTB A and CCB while looking for work, now I should still get CCB based on income but don't because is being held to repay amounts already received - so as now paying full fees for childcare my 7500 per child doesn't cover as many days and with the fees as high as they are is a cash flow issue. I also have no clue whether I am going to get a further bill at tax time but fingers crossed the 15% of CCR they hold back might cover it. If I had my time again I think I might have seriously considered only trying to get a job towards end of tax year (and the system should not encourage that) I can fix it by borrowing from my brother but plenty of people wouldnt have that option.