In accordance with the provisions of section 91AA of the Tax Administration Act 1994, the following determinations have been issued:
? Determination DET 09/01: Standard-cost household service for homeshare care providers
? Determination DET 09/02: Standard-cost household service for childcare providers
CPI Adjustment 09/01 for Determination DET-05/03: Standard-cost household service for boarding service providers
In accordance with the provisions of Determination DET 05/03: Standard-cost household service for boarding service providers, Inland Revenue advises that for the 2009 income year, the weekly standard-cost component has been adjusted in accordance with the annual movement of the All Groups Price Index for the 12 months to March 2009.
These products can be viewed in the Tax Information Bulletin, Volume 21, No. 3 (May 2009) and No. 4 (June 2009), or at www.ird.govt.nz/technical-tax/