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DET 19/02 (CPI 2021)
12 May 2021

2021 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.

Tax Information Bulletin Vol 33 No 5 - June 2021

In accordance with Section 91AA of the Tax Administration Act 1994, the Commissioner advises adjustments to have been made to the standard-cost amounts for the 2021 income year (1 April 2019 to 31 March 2021), as follows:

 Determination DET 19/02 (CPI 2021) Short-stay accommodation 
 Daily standard-cost (for each guest)
 Owned dwelling  $52.00
 Rented dwelling  $47.00


These amounts reflect the annual movement of the Consumers Price Index for the twelve months to March 2021, which showed an increase of 1.5%.

Download DET 19/02 Short-stay accommodation