The Taxation (Budget Measures) Act 2026 received the Royal assent on 5 June 2026.
This update to determination DET 09/02 shows the annual adjustment to the standard-cost household service for childcare providers.
This update to DET 19/01 shows the annual adjustment to the standard-cost household service for boarding service providers.
This update to DET 19/02 shows the annual adjustment to the standard-cost household service for short-stay accommodation.
This update to OS 19/03 shows the annual adjustment to the square metre rate for the dual use of premises.
The Income Tax (Kilometre Rates for the Business Use of Vehicles for the 2025-26 income year) Instrument 2026 sets the kilometre rates, for the purposes of section DE 12 of the Income Tax Act 2007, for the 2025-26 income year for business motor vehicle expenditure.
This interpretation statement gives an overview of eligibility for Working for Families tax credits and discusses the adjustments required to a person’s net income to determine family scheme income. Key adjustments that may be relevant are income from associated trusts and companies, passive income over $500 of dependent children, payments from trusts other than beneficiary income and other payments supporting the family if they total more than $5,000.
This interpretation statement was released for public consultation as PUB00513 with consultation closing on 9 December 2025.
Since consultation closed, the Government announced changes to the Working for Families rules. The changes were introduced as part of Budget 2026 on 28 May 2026 and include changes to the definition and calculation of family scheme income, and changes to the residency rules. These changes are contained in the Taxation (Budget Measures) Act 2026, which received Royal Assent on 5 June 2026.
The changes include amendments intended to simplify certain aspects of the family scheme income adjustments and to remove or modify some existing adjustments.
As these legislative changes do not take effect until 1 April 2027, the Commissioner has decided to proceed with publishing this interpretation statement in substantially the same form as consulted on, reflecting the law as it currently applies.
A revised item incorporating the enacted legislative changes will be published on or before 1 April 2027.
Otaraua Hapū Management Committee Incorporated (Otaraua) sought leave to appeal out of time against its deregistration for failure to file annual returns and against the limited backdating of its re-registration. The High Court declined leave in respect of the deregistration, finding no error and a lengthy unexplained delay, but granted leave in respect of the backdating decision. The Court exercised its broad power under s 61 of the Charities Act 2005 (the Act) to backdate re-registration to avoid deregistration tax consequences.
The Commissioner of Inland Revenue (the Commissioner) sought orders striking out certain paragraphs of the first defendant’s statement of defence on the basis that the identified paragraphs disclose no reasonably arguable defence.
The Commissioner argued that s 109 of the Tax Administration Act 1994 (TAA) barred the first defendant, Xiaoquan Jia, from challenging the correctness of income tax assessments in these civil debt proceedings.
One week before the hearing, the first defendant applied for an interim stay. He argued that he was applying for the Commissioner to amend the assessments under s 113 of the TAA (s 113 application) and that the proceedings should be stayed pending its determination.
The Court dismissed the stay application and granted the Commissioner’s strike-out application.
