There are 650,000 families caring for a child under three years, of whom around half a million need more financial help. To assist these families, ACOSS proposes the following changes to assistance with the costs of care for babies and toddlers: a universal maternity benefit; an extension of the existing parenting payment to support middle income parents caring at home for a child under 3 years old, either on a full or part time basis; reduced child care gap fees via an increased child care benefit.