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DET 19/02 (CPI 2023)
11 May 2023

2023 CPI adjustment to DET 19/02: Short-stay accommodation

This update to DET 19/02 shows the annual adjustment to the standard-cost household service for short-stay accommodation.

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 2023 income year (1 April 2022 to 31 March 2023), as follows:

Determination DET 19/02 (CPI 2023) Short-stay accommodation
 - Daily standard cost (for each guest)
 Owned dwelling  $59.00
 Rented dwelling $53.00


These amounts reflect the annual movement of the Consumers Price Index for the twelve months to March 2023, which showed an increase of 6.7%.

See determination DET 19/02: Short-stay accommodation

Tax Information Bulletin - Vol 35 No 5, June 2023