This update to determination DET 09/02 shows the annual adjustment to the standard-cost household service for childcare providers.

This update to DET 19/01 shows the annual adjustment to the standard-cost household service for boarding service providers.

This interpretation statement gives an overview of eligibility for Working for Families tax credits and discusses the adjustments required to a person’s net income to determine family scheme income. Key adjustments that may be relevant are income from associated trusts and companies, passive income over $500 of dependent children, payments from trusts other than beneficiary income and other payments supporting the family if they total more than $5,000.

This interpretation statement was released for public consultation as PUB00513 with consultation closing on 9 December 2025. 

Since consultation closed, the Government announced changes to the Working for Families rules.  The changes were introduced as part of Budget 2026 on 28 May 2026 and include changes to the definition and calculation of family scheme income, and changes to the residency rules.  These changes are contained in the Taxation (Budget Measures) Act 2026, which received Royal Assent on 5 June 2026. 

The changes include amendments intended to simplify certain aspects of the family scheme income adjustments and to remove or modify some existing adjustments. 

As these legislative changes do not take effect until 1 April 2027, the Commissioner has decided to proceed with publishing this interpretation statement in substantially the same form as consulted on, reflecting the law as it currently applies. 

A revised item incorporating the enacted legislative changes will be published on or before 1 April 2027. 

This fact sheet accompanies IS 26/12: Working for Families tax credits and family scheme income, which gives an overview of eligibility for Working for Families tax credits and discusses the adjustments required to a person’s net income to determine family scheme income.

This fact sheet was released for public consultation as PUB00513 with consultation closing on 9 December 2025. 

Since consultation closed, the Government announced changes to the Working for Families rules.  The changes were introduced as part of Budget 2026 on 28 May 2026 and include changes to the definition and calculation of family scheme income, and changes to the residency rules.  These changes are contained in the Taxation (Budget Measures) Act 2026, which received Royal Assent on 5 June 2026. 

The changes include amendments intended to simplify certain aspects of the family scheme income adjustments and to remove or modify some existing adjustments. 

As these legislative changes do not take effect until 1 April 2027, the Commissioner has decided to proceed with publishing this fact sheet in substantially the same form as consulted on, reflecting the law as it currently applies. 

A revised item incorporating the enacted legislative changes will be published on or before 1 April 2027. 

This update to DET 19/02 shows the annual adjustment to the standard-cost household service for short-stay accommodation.

This update to OS 19/03 shows the annual adjustment to the square metre rate for the dual use of premises.

 

The Income Tax (Kilometre Rates for the Business Use of Vehicles for the 2025-26 income year) Instrument 2026 sets the kilometre rates, for the purposes of section DE 12 of the Income Tax Act 2007, for the 2025-26 income year for business motor vehicle expenditure.

The Tax Information Bulletin is a monthly publication which contains information about changes to tax-related legislation, proposed legislation, judgments, rulings and other specialist tax topics including many of the publication-types.

This item summarises a private ruling that considered the proposed amendment to a living trust deed and the later distribution of the trust’s assets to one of the specified beneficiaries when the last of the trustors dies.

This determination establishes the national average market value (NAMV) of specified livestock for 2026.