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DET 19/02
21 May 2019

Standard-cost household service for short-stay accommodation providers

This Determination may be relevant to taxpayers who provide short-stay accommodation services in their home, if they do not rent out rooms for more than 100 nights in the year.

This Determination sets standard costs that can be treated as expenditure incurred in deriving income from providing the short-stay accommodation service. For any income year, a taxpayer can choose to use these standard costs instead of their actual expenses, provided the criteria in this Determination are met.

Tax Administration Act 1994, s 91AA