2025 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 2025 income year (1 April 2024 to 31 March 2025), as follows:
| Determination DET 19/02 (CPI 2025) Short-stay accommodation | |
|---|---|
| - Daily standard cost (for each guest) | |
| Owned dwelling | $63.00 |
| Rented dwelling | $57.00 |
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%.