Childcare and Tax Incentives

The government, apparently, has a pro-child, pro-family policy.

So I wonder if it could explain to me why childcare paid for by employers attracts FBT.

Why not make it salary-sacrificable? Tax-deductible?

Why not make it compulsory, with non-parents having the payments made into their super accounts instead?

Best of all: Have a childcare voucher system.