Question: Can the client claim for child care paid and also enter child care subsidy received in his tax return?
Answer: Child care subsidy is exempt. So not to show in ITR. For continuing subsidy received, you must lodge ITR on time. Or else they stop subsidy payments.
You may check here - https://stnicholasmn.org.au/news-1/dont-forget-to-confirm-your-income-for-child-care-subsidy-by-30-june-2021
You can't claim a deduction for the cost of child care (including school holidays and before and after school care) when you're working. It's a private expense, and the expenses have no direct connection to earning your income. You can't claim a deduction for payments - https://www.ato.gov.au/Individuals/Income-and-deductions/In-detail/Occupation-and-industry-specific-guides/Meat-workers---income-and-work-related-deductions/?anchor=Childcare#Childcare