Determinations: Other determinations
Determination 001 2008 CPI Adjustment Standard-cost household service for childcare providers
In accordance with the provisions of Determination DET-001, as published in Tax Information Bulletin Vol 16, No 4 (May 2004), Inland Revenue advises that, for the 2008 income year:
- the variable standard-cost component has increased from $2.90 to $3.00 per hour per child; and
- the administration and record keeping fixed standard-cost component has increased from $283 to $293 per annum, for a full 52 weeks of childcare services provided.
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 3.4%. For childcare 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
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- 2007 International Tax Disclosure Exemption ITR18
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- 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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