DET 19/01
21 May 2019

Standard-cost household service for private boarding service providers

This Determination rescinds and replaces Determination 05/03: Standard-cost household service for boarding service providers (DET 05/03) and applies from the start of the 2019-20 income year.

This Determination may be relevant to taxpayers who provide private boarding services in their home, if they have no more than four boarders at any time during the income year.

This Determination sets standard costs that can be treated as expenditure incurred in deriving income from providing the boarding accommodation. For any income year, a taxpayer may choose to use these standard costs instead of their actual expenses, provided the criteria in this Determination are met.

This determination also has a related worksheet: DET 19/01 WS

Note: DET 19/01 was updated at 2pm on 2 June 2020 to fix minor errors. Paragraph 7 of the Commentary referred to a “short-stay accommodation service” in two places where it should have referred to a “private boarding service”.

Tax Administration Act 1994, s91AA