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The 2026 annual adjustments have been made to the standard–cost amounts for:

  • household boarding service providers
  • childcare household service
  • short-stay accommodation.

You can find the Determinations on our Tax Technical website.

2026 CPI adjustment to DET 19/01: Household boarding service providers

2026 CPI Adjustment for Determination DET 09/02: Standard-cost household service for childcare providers

2026 CPI adjustment to DET 19/02: Short-stay accommodation

Last updated: 23 Jun 2026
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