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.
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