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DET 09/02 (CPI 2023)
Issued
11 May 2023

2023 CPI Adjustment for Determination DET 09/02: Standard-cost household service for childcare providers

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

In accordance with Section 91AA of the Tax Administration Act 1994, the Commissioner advises adjustments have been made to the standard-cost amounts for the 2023 income year (1 April 2022 to 31 March 2023), as follows:

Determination DET 09/02 (CPI 2023) Childcare household service  
 Hourly standard cost (per child)  $4.30
 Annual fixed administration and record keeping standard-cost  $418.00

 

These amounts reflect the annual movement of the Consumers Price Index for the twelve months to March 2023, which showed an increase of 6.7%.

See determination DET 09/02: Standard-cost household service for childcare providers

Tax Information Bulletin - Vol 35 No 5, June 2023