DET 05/03
Issued
2019

2019 CPI adjustment to Determination DET 05/03: Standard-cost household service for boarding service providers

CPI Adjustment CPI 16/02 (2016) for Determination 05/03: Standard-cost household service for boarding service providers.

In accordance with the provisions of Determination DET 05/03, as published in Tax Information Bulletin Vol 17, No 10 (December 2005), Inland Revenue advises that, for the 2019 income year:

  1. The weekly variable standard-cost for one to two boarders will be $270 each; and
  2. The weekly variable standard-cost for third and subsequent number of boarders will be $222 each.

The above amounts have been adjusted as a consequence of the annual movement of the Consumers Price Index for the twelve months to March 2019, which showed an increase of 1.5%. For boarding service providers who have a standard 31 March balance date, the new amounts apply for the period from 1 April 2018 to 31 March 2019.