DET 09/02
Issued
2019

2019 CPI adjustment to Determination DET 09/02: Standard-cost household service for childcare providers

CPI adjustment (2019) for Determination DET 09/02: Standard-cost household service for childcare providers

In accordance with the provisions of Determination DET 09/02, as published in Tax Information Bulletin Volume 21, Number 4 (June 2009), Inland Revenue advises that, for the 2019 income year:

  1. The variable standard-cost component will be $3.60 per hour per child; and
  2. The administration and record keeping fixed standard-cost component will be $352 per annum, for a full 52 weeks of childcare services provided.

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 childcare providers who have a standard 31 March balance date, the new amounts apply for the period from 1 April 2018 to 31 March 2019.