2026 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 2026 income year (1 April 2025 to 31 March 2026), as follows:
| Determination DET 19/02 (CPI 2026) Short-stay accommodation | |
|---|---|
| - Daily standard cost (for each guest) | |
| Owned dwelling | $65.00 |
| Rented dwelling | $59.00 |
These amounts reflect the annual movement of the Consumers Price Index for the twelve months to March 2026, which showed an increase of 3.1%.