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Determinations / Standard-cost household service / Boarding service providers / 2026
DET 19/01 (CPI 2026)
Issued
18 Jun 2026

2026 CPI adjustment to DET 19/01: Household boarding service providers

This update to DET 19/01 shows the annual adjustment to the standard-cost household service for boarding service providers.

In accordance with Section 91AA of the Tax Administration Act 1994, the Commissioner advises adjustments have been made to the standard-cost amounts for the 2026 income year (1 April 2025 to 31 March 2026), as follows:

Determination DET 19/01 (CPI 2026) Household boarding service providers
Weekly standard-cost (per boarder)  $245.00

 

These amounts reflect the annual movement of the Consumers Price Index for the twelve months to March 2026, which showed an increase of 3.1%.

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