For $135 we get an inner-city (Perth) location that is on my way to work (so more convenient than the burbs and means I don't have to arrive at work so late or leave as early in order to drop-off/pick-up DS), but definitely no gourmet meals and no French classes! We provide our own nappies, wipes, creams, etc, and it's open the standard 7:30am to 6pm. It is a nice centre (spacious and nice built environment) and has a great art studio area and playground, but I don't think they alone account for the difference between what we pay ($135/day) and the Productivity Commission's "deemed cost" ($75/day). I looked at a pretty dingy, cramped and not particularly inviting centre (definitely not "premium" ) in the burbs near our home and it was $90/day, so still pricier than the deemed cost.
Off topic- I'd love to have DS learning a language at daycare! I'd consider paying extra for that if it were available (but would definitely not expect it to be government-subsidised).