✨ Boarding Costs and Expenditure Breakdown
NEW ZEALAND GAZETTE, No. 202
1 DECEMBER 2005
APPENDIX A
Part I
Weekly Standard-cost Per Boarder
Average weekly standard-cost specific to a boarder in a domestic household
| Type of expenditure | Standard-cost for each boarder |
|---|---|
| 1st and 2nd boarder | |
| Food | $80.00 |
| General household items | $3.45 |
| Heating and power | $20.00 |
| Transport costs | $45.85 |
| Bedroom chattels & linen | $12.20 |
| General household chattels | $12.50 |
| Telephone rental | $5.00 |
| Incidentals | $15.00 |
Total standard-cost per boarder per week – March 2004
$194.00 | $156.95
Adjusted in accordance with the
annual movement of the All
Groups Consumers Price Index
for the 12 months to March
2005, which showed an increase
of 2.8%.
$200.00 ($199.43 rounded up) | $162.00 ($161.34 rounded up)
Explanation of the Weekly Standard-cost Expenditure Items
With the exception of bedroom and general household chattels, the weekly standard-cost items have been calculated based on statistical data from Statistics New Zealand. The level of costs arrived at takes into account the operation of economies of scale in relation to the size of a household.
Food – This covers the cost of food and includes such items as fruit, vegetables, meat, poultry, fish, farm products, fats, oils, cereals, sweet products, spreads, beverages, meals away from home, ready-to-eat meals and other foodstuffs.
General household items – These cover household supplies for general cleaning and laundry products, toilet paper and other similar items.
Heating and power – These cover the use of all appliances including the cost of heating, lighting, cooking and hot water. It includes other heating fuels such as gas, wood and coal.
Transport costs – These cover the costs of providing transportation to boarders using public transport and road vehicles, and include vehicle ownership expenses.
Telephone rental – This covers a 50% claim for a primary telephone rental, consistent with business use of a home phone, as published in Tax Information Bulletin, Vol. 5, No. 12 (May 1994).
Bedroom chattels and linen – These cover the straight line depreciation of a bed, student desk and chair, carpet, drapes, portable heater, electric blanket, bed linen and bathroom linen provided for a boarder’s personal use. Further details are provided in Part II of this appendix.
General household chattels – These cover the straight-line depreciation of a lounge suite, television, dining suite, dishwasher, washing machine, stove, microwave, crockery and cutlery items in general living areas used by boarders. This is further explained in Part II of this appendix.
Incidentals – These cover miscellaneous expenditure such as gifts, leisure and entertainment activities provided by service providers to boarders.
Part II Standard-cost for the Use of Chattels
Provision for wear and tear of bedroom and general household chattels is included as part of the weekly standard-cost per boarder, as detailed in Part I of this appendix.
Chattels listed are those likely to be subject to greater wear and tear due to additional use by boarders. The values of the chattels reflect product ranges likely to be found in the average home, based on their current market purchase prices.
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2005, No 202
Gazette.govt.nz —
NZ Gazette 2005, No 202
✨ LLM interpretation of page content
💰
Commentary on Determination DET 05/03
(continued from previous page)
💰 Finance & RevenueTax Information Bulletin, Standard-cost Basis, Actual-cost Basis, Boarding Service Providers
💰 Weekly Standard-cost Per Boarder
💰 Finance & RevenueBoarding Costs, Household Expenditure, Standard-cost Basis, All Groups Consumers Price Index
💰 Explanation of the Weekly Standard-cost Expenditure Items
💰 Finance & RevenueFood, General Household Items, Heating and Power, Transport Costs, Telephone Rental, Bedroom Chattels, General Household Chattels, Incidentals
💰 Part II Standard-cost for the Use of Chattels
💰 Finance & RevenueChattels, Wear and Tear, Bedroom Chattels, General Household Chattels, Market Purchase Prices