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DET 09/02
Issued
2009

Standard-cost household service for childcare providers

A review of the annual movement of the CPI for the twelve months to March 2018 has resulted in a change to standard-cost amounts for the 2018 income year.

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 2018 income year:

  1. The variable standard-cost component will be $3.55 per hour per child; and
  2. The administration and record keeping fixed standard-cost component will be $347 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 2018, which showed an increase of 1.1%. For childcare providers who have a standard 31 March balance date, the new amounts apply for the period from 1 April 2017 to 31 March 2018.