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DET 09/02 (CPI 2021)
12 May 2021

2021 CPI Adjustment for Determination DET 09/02: Standard-cost household service for childcare providers

This update to determination DET 09/02 shows the annual adjustment to the standard-cost household service for childcare providers. 

Tax Information Bulletin Vol 33 No 5 - June 2021

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 2021 income year (1 April 2020 to 31 March 2021), as follows:

Determination DET 09/02 Childcare household service  
 Hourly standard cost (per child)  $3.75
 Annual fixed administration and record keeping standard-cost  $367.00

These amounts reflect the annual movement of the Consumers Price Index for the twelve months to March 2021, which showed an increase of 1.5%.

See Determination DET 09/02