Reporting requirements for all providers
All registered providers have compulsory reporting requirements.
Learn about other registered providers responsibilities.
Financial reporting
All registered providers must complete and submit an Aged Care Financial Report (ACFR) annually, and the Quarterly Financial Report (QFR) 4 times a year.
All residential aged care providers must report care minutes information through their QFR. To ensure the accuracy of this information, we conduct care time reporting assessments. You will also need to prepare a Care Minutes Performance Statement and have it externally audited and submitted in the ACFR, starting with the 2025-26 ACFR.
You must also submit the Annual Prudential Compliance Statement (APCS) and APCS audit opinion if, at any point during the financial year being reported on, you held:
- refundable deposits
- accommodation bonds
- entry contributions
View the user guides, and complete and submit the ACFR, GPFS and APCS online through the ACFR portal.
You have until 31 October to complete and lodge your annual ACFR, GPFS and APCS.
Quality and safety reporting
You are required to collect and provide quality indicator data under the National Aged Care Mandatory Quality Indicator Program.
You must report 24/7 registered nurse coverage via the Government Provider Management System (GPMS) every calendar month, even if you have an exemption.
Under the Serious Incident Response Scheme (SIRS), you must manage and take reasonable action to prevent incidents. This includes having an incident management system in place. Notify the Aged Care Quality and Safety Commission of a reportable incident, via the My Aged Care Service and Support Portal.
Reporting refundable deposit balances
From 1 November 2025 you must report the refundable deposit balances you hold for individual residents. This includes refundable accommodation deposits (RADs) and refundable accommodation contributions (RACs).
You need to report RAD and RAC balances monthly for each resident in your care. This must be done in theonline claim you submit to Services Australia each month to claim a subsidy for a resident.
You can do this in the Aged Care Provider Portal or in your integrated business-to-government (B2G) software. Learn how to enter RAD and RAC balances in the Aged Care Provider Portal.
The first claim period during which refundable deposits must be reported is the November 2025 claim period, which takes place in December 2025.
Services Australia must be notified when:
- an individual pays a refundable deposit
- there is a change to the individual’s refundable deposit balance.
Reports must be made as soon as practicable after the end of the payment period in which the change occurs.
Examples of refundable deposit balance reporting
- If your resident pays a RAD on 25 January, report their RAD balance for 31 January when you submit your January claim in early February.
- If you deduct a retention amount from a resident’s partial RAC on 12 February, and the resident tops up their RAC on 22 February, report their RAC balance for 28 February (incorporating both changes) in your February claim.
- If your resident dies on 14 March and you do not refund their RAD balance by 31 March, report the RAD balance for 31 March in your March claim. This is the last claim period for which you need to report this resident’s RAD balance.
- If your resident dies on 3 April and you refund their RAC balance by 30 April, report a $0 RAC balance in your April claim. This is the last claim period for which you need to report this resident’s RAC balance.
Why refundable deposit reporting is important
These new reporting requirements are designed to make things fair and accurate.
Reporting refundable deposits helps:
- keep residents’ means assessments up to date
- make sure fees and funding are calculated correctly
- reduce the occurrence of backdated changes to fees and subsidies.
Before making changes to a resident’s means assessment, Services Australia or the Department of Veterans’ Affairs will contact the resident to confirm the correct financial details with them.
Find information about how and when to submit online claims on Services Australia’s website.
Please note, this reporting requirement does not apply for providers delivering services under the Multi-Purpose Service Program.