2025 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 2025 income year (1 April 2024 to 31 March 2025), as follows:
| Determination DET 09/02 (CPI 2025) Childcare household service | |
|---|---|
| Hourly standard cost (per child) | $4.56 |
| Annual fixed administration and record keeping standard-cost | $446.00 |
These amounts reflect the annual movement of the Consumers Price Index for the twelve months to March 2025, which showed an increase of 2.5%.