Determinations: Other determinations
Determination 05/03 - 2008 CPI Adjustment Standard-cost household service for boarding service providers 08/02 (March 08)
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 2008 income year, is retrospectively adjusted as follows:
- The weekly standard-cost for one to two boarders will increase from $213 each to $220 each.
- The weekly standard-cost for third and subsequent number of boarders will increase from $173 each to $179 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 2008, which showed an increase of 3.4%. For boarding service providers who have a standard 31 March balance date, the new amounts apply for the period from 1 April 2007 to 31 March 2008.
Other pages in: Other determinations
- Cancellation of Determination G30
- 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
- Determination E12: Persons excused from complying with section EA 3 of the Income Tax Act 2007
- 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 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: 19 May 2008
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