The Tax rules for educator Income

The attached draft Determination ED 0111 has been released for consultation.

This item advises the proposed Determination of Standard-cost Household Service for Childcare Providers shall apply to the 2009 and subsequent income years. The proposed Determination will replace the Commissioner's practice published in Determination DET 001, with effect from 1 April 2008.

The standard-cost figures in the draft Determination are only indicative figures at this stage (those used for the 2008 income year) and will need to be adjusted in mid-April 2009 to reflect the effect of the annual movement of the All Groups Consumers Price Index as at 31 March 2009, before publication.

Please direct any feedback to Rob Falk, National Advisor, LTS Technical Standards, Inland Revenue, P O Box 2198, Wellington or email rob [dot] falk [at] ird [dot] govt [dot] nz by 20 March 2009.