This report, prepared by Sensis®, was commissioned by the Office for Women, Australian Government, Department of Families, Community Services and Indigenous Affairs as part of the Australian Government's Women's Leadership and Development Program. The report looks at the availability and take-up of carer and family friendly provisions within Australian small and medium enterprises (SMEs). Carer and family friendly provisions enable employees to combine their work and family responsibilities. This is particularly important for women, who are more likely to have primary responsibility for child care and are more likely to have other caring responsibilities such as elder care or care for a person with a disability. In the past, significant emphasis has been placed on the availability of family friendly provisions in large businesses. However, as SMEs are also significant employers, it is important to consider the extent to which they offer family friendly provisions to their employees. In this context, the report looks at the various ways in which SMEs assist employees to balance their caring responsibilities with work and whether these provisions are offered as part of a formal arrangement such as an award or on an informal basis. The report also looks at the benefits and drawbacks identified by SMEs offering family-friendly working arrangements.