Determinations: Other determinations

CPI Adjustment - CPI 11/02 for Determination DET-05/03: Standard-cost household service for boarding service providers

In accordance with the provisions of Determination DET-05/03, as published in Tax Information Bulletin Vol 17, No 10 (December 2005), Inland Revenue advises that the weekly standard-cost component for the 2011 income year, is retrospectively adjusted as follows:

1. The weekly standard-cost for one to two boarders will increase from $232 each to $243 each.
2. The weekly standard-cost for third and subsequent number of boarders will increase from $189 each to $198 each.

The above amounts have been adjusted in accordance with the annual movement of the Consumers Price Index for the twelve months to March 2011, which showed an increase of 4.5%.  For boarding service providers who have a standard 31 March balance date, the new amounts apply for the period from 1 April 2010 to 31 March 2011.

Other pages in: Other determinations

• Determination DET 05/03 Standard-Cost Household Service for Boarding Service Providers - change to fixed standard-cost formula to reflect the removal of depreciation on buildings
• Changes/clarifications to Determination DET 09/02: Standard-Cost Household Service for Childcare Providers ("Educators")
• CPI Adjustment - CPI 12/01 for Determination DET-09/02: Standard-cost household service for childcare providers
• Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2012
• 2012 International tax disclosure exemption ITR23
• Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2011)
• Information for exporters affected by the grounding of the "Rena" off the Tauranga coastline
• Determination CFC 2011/03: Non-attributing active insurance CFC status (Cigna APAC Holdings Limited)
• 2011 International tax disclosure exemption ITR22
• Determination DET EE-11/02: Declaration of the Canterbury earthquake of 22 February 2011 as an emergency event for the purposes of family scheme income
• Determination DET EE-11/01: Declaration of the Canterbury earthquake of 4 September 2010 as an emergency event for the purposes of family scheme income
• Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2011)
• CPI Adjustment 11/01 for Determination DET 09/02: Standard-cost household service for childcare providers
• Categories of taxpayers who need to request a personal tax summary
• Determination CFC 2011/02: Non-attributing active insurance CFC status (TOWER Insurance Limited)
• Determination CFC 2011/01: Non-attributing active insurance CFC status (TOWER Insurance Limited)
• Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2010)
• Foreign currency amounts - conversion to New Zealand dollars
• Determination FDR 2010/1: Revocation of Determination FDR 2008/13
• Determination FDR 2010/02: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
• CPI Adjustment 10/01 for Determination DET 09/02: Standard-cost household service for childcare providers
• CPI Adjustment- CPI 10/02 for Determination DET-05/03: Standard-cost household service for boarding service providers
• 2010 International tax disclosure exemption ITR21
• Determination FDR 2009/5: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund that is a derivative income trust
• Determination FDR 2009/03: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (PIMCO Funds: Global investors Series plc Global Bond Fund)
• Determination DET 09/04: Eligible relocation expenses
• Determination DET 09/03: Amount of honoraria paid to members of the Royal New Zealand Plunket Society (Inc) that shall be regarded as expenditure incurred in production of payment
• Determination FDR 2009/2: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (PIMCO Wholesale Global Bond Fund)
• Determination FDR 2009/1: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (AMP future directions international bond fund)
• DET 09/02 Standard-cost household service for childcare providers
• CPI Adjustment - CPI 09/01 for Determination DET - 05/03: Standard-cost household service for boarding service providers (March 09)
• Determination DET 09/01: Standard-cost household service for home share care providers
• 2009 International Tax Disclosure Exemption ITR20
• Determination FDR 2008/13 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (PIMCO Cayman Global Bond (NZD Hedged) Fund)
• 2008 International Tax Disclosure Exemption ITR19
• Determination 001 2008 CPI Adjustment Standard-cost household service for childcare providers
• Determination 05/03 - 2008 CPI Adjustment Standard-cost household service for boarding service providers 08/02 (March 08)
• Determination FDR 2008/12 - A type of interest in a foreign investment fund for which a person may not use the fair dividend rate method (Global Investment Service Super Yield Fund)
• Determination FDR 2008/11 - A type of interest in a foreign investment fund for which a person may not use the fair dividend rate method (Global Investment Service High Yield Cash Fund)
• Determination FDR 2008/10 - A type of interest in a foreign investment fund for which a person may not use the fair dividend rate method (Global Guardian Management Cash Plus Fund)
• Determination FDR 2008/09 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ABN AMRO Global Equities Hindsight Trust)
• Determination FDR 2008/08 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie Highpoint Trust)
• Determination FDR 2008/07 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ING Credit Opportunities Fund's interests in offshore credit opportunities funds)
• Determination FDR 2008/06 - A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (ING Regular Income Fund)
• Determination FDR 2008/05 - A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (ING Diversified Yield Fund)
• Determination FDR 2008/04 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie reFleXion Trust)
• Determination FDR 2008/03 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie Escalator)
• Determination FDR 2008/02 - Fair dividend rate method not to be used for a type of attributing interest in a foreign investment fund
• Determination FDR 2008/01 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
• Determination - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
• DET 05/03 Standard-cost household service for boarding service providers - CPI Adjustment 07/02 (March 07)
• DET 001 - Standard-cost household service for childcare providers - CPI Adjustment 07/01 (March 07)
• 2007 International Tax Disclosure Exemption ITR18
• 2006 International Tax Disclosure Exemption ITR17
• DET 001 - Standard-cost household service for childcare providers - consumers price index adjustment 06/01 (April 2006)
• DET 05/03 Standard-cost household service for boarding service providers - preliminary consumers price index adjustments 06/02 (April 2006)
• DET 05/02 Amortisation rates for landfill cell construction expenditure (Nov 05)
• DET 05/03 Standard-cost household service for boarding service providers (Nov 05)
• DET 001 - Standard-cost household service for childcare providers
• DET 001 - Standard-cost household service for childcare providers - consumers price index adjustments (March 2005)

Date published: 27 Apr 2011

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