Quarterly Financial Report

The New Aged Care Act and the new Support at Home program started on 1 November 2025.

Guidance on how the new Act may change providers QFR reporting is now available in the resources section.

About the QFR

The Quarterly Financial Report (QFR) was introduced from 1 July 2022 as part of broader initiatives to improve financial reporting transparency and strengthen prudential compliance for registered aged care providers, the QFR provides:

Financial oversight – enabling more timely analysis of the sector’s financial performance and viability.
Consumer choice and transparency – informing the Star Rating system that allows older Australians and their families to make informed choices.
Policy development – policy planning and development by the department is informed by accurate data from the providers
Funding – informing the Australian National Aged Care Classification (AN-ACC) funding model and pricing studies
Viability monitoring – enabling the Aged Care Quality and Safety Commission (ACQSC) to monitor provider financial viability and the earlier identification of providers at risk
Quality standards regulation – Risk-based regulation of services and providers performance against the Quality Standards and other provider responsibilities.

All registered providers must submit a QFR and the annual Aged Care Financial Report (ACFR).

Due dates

Registered providers must submit the QFR 4 times throughout the financial year. Legislated submission dates for the financial year are as follows:

Quarter	Reporting period	Due date
Quarter 1	1 July – 30 September	4 November
Quarter 2	1 October – 31 December	14 February
Quarter 3	1 January – 31 March	5 May
Quarter 4	1 April – 30 June	4 August
*Please note that as these dates are legislated there are no extensions available. If you are having or anticipate having difficulty submitting your report, please contact Forms Administration on (02) 4403 0640 or email: health@formsadministration.com.au.

Registered providers are required to submit the QFR using the Government Provider Management System.

Reporting requirements

What you report in the QFR depends on the type of service you deliver.

Residential aged care service providers

Residential aged care service providers must complete:

viability and prudential compliance questions
year to date financial statements, at the registered provider level
residential care labour cost and hours reporting, at the facility level
quarterly food and nutrition report for each approved residential aged care service
information around outbreak management expenses.

Support at Home service providers

Support at Home service providers must complete:

viability and prudential compliance questions
year to date financial statements, at the registered provider level
Support at Home labour cost reporting.

Providers of Multi-Purpose Services (MPS) and National Aboriginal and Torres Strait Islander Flexible Aged Care Program (NATSIFACP)

Providers of Multi-Purpose Services (MPS) and National Aboriginal and Torres Strait Islander Flexible Aged Care Program (NATSIFACP) must complete:

quarterly food and nutrition report for each approved residential aged care service.

State and territory government providers

State and territory government providers must complete:

residential care labour cost and hours reporting, for each approved residential care home
Support at Home labour cost reporting
quarterly food and nutrition report for each approved residential care home.

Commonwealth Home Support Programme (CHSP)

Providers who only deliver Commonwealth Home Support Programme (CHSP) services do not have to submit a QFR.

Scope of the QFR

There are 5 parts to the QFR.

1. Viability and prudential compliance questions

We use the viability and prudential compliance questions for residential and support at home providers to:

identify emerging financial viability issues
allow the department and the Aged Care Quality and Safety Commission to proactively work with providers to support their compliance and address financial risks.

Provider engagement will help us to:

assess the challenges and risks to a provider’s viability
identify the options or strategies available to the provider that could reduce viability risks
establish future contact with providers to monitor the progress and outcomes of government support and action.

The Commission will also use a provider’s viability to inform other risks and develop effective regulatory responses.

The Commission will assess compliance with the Financial & Prudential Standards over the reporting period to inform future regulatory responses. Reporting will also enable detailed sector-wide insights to support providers’ and senior Australians’ understanding of compliance risk.

2. Year to date financial statements

The year-to-date Financial Statements include an income statement and a balance sheet at the Registered provider level. This is segmented into residential care, Support at Home, community, retirement living and other categories.

Based on feedback from providers for the Aged Care Financial Report, cash, financial assets and equity are only collected as a total and not required to be segmented. The department and the Commission will use this financial information to understand sector performance and communicate it back to the sector.

3. Residential care labour cost and hours reporting

The residential care labour costs and hours reporting section captures both approved residential care home direct care related labour expenses and hours.

This is broken down into care types, including:

registered nurses
enrolled nurses
personal care workers
allied health staff.

Assistants in nursing are considered ‘personal care workers’ for the purposes of direct care reporting.

We use this information to inform Star Ratings and costing studies for the AN-ACC funding model.

The care hours in conjunction with other qualitative information will be used to inform Star Ratings for individual residential care homes.

Additional information is also collected on outbreak management expenses, including the cost of planning for, and managing outbreaks, including:

COVID-19
influenza
gastroenteritis
respiratory syncytial virus
other infectious diseases.

This is important to ensure the Government can assess the financial impacts of preparing for and managing outbreaks on the aged care sector.

4. Support at Home reporting

The Support at Home labour cost form collects information on direct care labour expenses.

The table below shows how the labour cost reporting worker types are aligned to the Support at Home Service List.

Worker type	Service List item
Registered nurses	Assessing, treating and monitoring clinical conditions Administration of medications Wound care, continence management (clinical) and management of skin integrity Education Specialist service linkage
Enrolled nurses (registered with the NMBA)	Assessing, treating and monitoring clinical conditions Administration of medications Wound care, continence management (clinical) and management of skin integrity Education Specialist service linkage
Personal care workers	Assistance with selfcare and activities of daily living Assistance with the self-administration of medication Continence management (non-clinical)
Allied health	Aboriginal and Torres Strait Islander health practitioner Aboriginal and Torres Strait Islander health worker Allied health therapy assistant Counsellor or psychotherapist Dietitian or nutritionist Exercise physiologist Music therapist Occupational therapist Physiotherapist Podiatrist Psychologist Social worker Speech pathologist
Other staff (in a direct care role)	Nursing assistant Acupuncturist Chiropractor Diversional therapist Remedial masseuse Art therapist Osteopath Social support and community engagement Respite Transport Assistive technology and home modifications Home maintenance and repairs Domestic assistance Meals Nutrition

5. Quarterly Food and Nutrition report

The department introduced reporting on food and nutrition in July 2021 as a requirement to receive the 2021 Basic Daily Fee (BDF) supplement.

In October 2022, the 2021 Basic Daily Fee supplement was combined into the AN-ACC funding model. Food and nutrition reporting was subsequently included in the QFR for Residential, MPS and NATSIFAC providers for each residential aged care home.

Resources