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%.