There are two main types of child care benefit provided by Centrelink in Australia.
Child Care Benefit: This has an income test.
The benefit is normally paid direct to the Child Care company, and you only pay the reduced fee.
Maximum benefit with income under $37,960 and cuts out at $131,560 for one child. (2010 rates)
Child Care Rebate: No Income test, but must be eligible for the “Child Care Benefit” even at zero payment rate.