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The 2025-26 ACFR will be the first completed under the Registered Provider structure (opening July 2026, due 31 October 2026). Key changes include new Care Time Performance Statement, updated terminology and declaration files to align with the new Aged Care Act, a new Annual Prudential Compliance Statement, and new Hotelling/HELF line items. Providers must report under both the Aged Care Act 1997 (Jul-Oct) and Aged Care Act 2024 (Nov-Jun) in one report.
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