Determinations: Other determinations
DET 05/03 Standard-cost household service for boarding service providers - CPI Adjustment 07/02 (March 07)
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 2007 income year, is retrospectively adjusted as follows:
- The weekly standard-cost for one to two boarders will increase from $207 each to $213 each.
- The weekly standard-cost for third and subsequent number of boarders will increase from $168 each to $173 each.
The above amounts have been adjusted in accordance with the annual movement of the All Groups Consumers Price Index for the twelve months to March 2007, which showed an increase of 2.5%. For boarding service providers who have a standard 31 March balance date, the new amounts apply for the period from 1 April 2006 to 31 March 2007.
Other pages in: Other determinations
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- 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)
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- Determination E12: Persons excused from complying with section EA 3 of the Income Tax Act 2007
- 2009 International Tax Disclosure Exemption ITR20
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- 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 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: 08 May 2007
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