What changes from state to state when a parent moves into care

Families often ask whether aged care works differently in their state. For the big things, it doesn't. Aged care fees and the Age Pension are the same in every state and territory. The fees, the means test, the room payments and the pension's treatment of the home are all set nationally.

What differs is mostly state tax on the family home and the legal paperwork. This guide covers those differences.

The same everywhere

• the basic daily fee and the means-tested contributions;
• the means assessment, including how the former home is counted;
• how the room is paid for, and retention on a lump sum;
• the Age Pension, including its two-year rule for an empty home.

Room prices and waiting times do vary from place to place, but that's the local market, not different rules.

State by state: land tax, renting and duty

Normally, the home you live in is free of land tax. When your parent moves into care and the house sits empty, it's no longer where they live, and each state has its own answer to whether land tax starts. This is the biggest difference between states.

The table also shows what renting the home out does to that, and whether a pensioner buying a smaller home may pay less stamp duty. Where we couldn't confirm a rule, the table tells you which office to ask.

Table: Land tax, renting and stamp duty by state and territory, as checked on 29 October 2026

State or territory	Land tax on the former home	Renting effect	Pensioner duty concession	Notes
New South Wales	Usually not charged. The time limit that normally applies to owners living away doesn't apply to someone in full-time care.	Leasing the home out for more than a set part of the calendar year ends the concession.	None for pensioners or retirees who downsize. Check with Revenue NSW	Apply to Revenue NSW online.
Victoria	Usually not charged, if your parent can no longer live independently and lives in care full-time. No end date is set.	Renting out the whole house ends the exemption. Nominal board or family help with costs doesn't count as income.	May apply for a pensioner buying a home to live in, with conditions. See the State Revenue Office Victoria.	A 2014 tribunal case taxed a former home that was leased after the owner moved into care. Notify the State Revenue Office.
Queensland	Usually not charged, for a limited number of years.	Income from the home ends the exemption, unless it's short-term or only covers rates and upkeep.	None extra for seniors or pensioner card holders. Check with the Queensland Revenue Office	Your parent needs to have lived there for a period before care began. Form LT12.
Western Australia	Usually not charged, under a separate "owner in care" exemption decided year by year.	Any income from the property in the previous year, including rent, ends the exemption.	None for seniors or pensioners. A concession for buying a home before it is built is open to any buyer. Check with RevenueWA	Nominal rent from a family caretaker is at the Commissioner's discretion. Form FLT26B.
South Australia	Limited relief, by grace rather than law, for the first financial year after the move while the sale is finalised.	Renting the home ends the relief.	No pensioner concession, but people aged 60 or over who downsize may get seniors relief on a new home or vacant land, for contracts from 25 March 2026, within value limits. See RevenueSA.	After the first year, it's taxed like any other property. A relative may live there rent-free.
Tasmania	The law has no exemption for an owner in care, and no other relief is published. Check with the State Revenue Office Tasmania whether any option exists.	Land tax generally applies once no owner lives there, rented or not.	The pensioner downsizing concession has closed. Check with the State Revenue Office Tasmania	If a spouse still lives there, it can stay exempt.
Australian Capital Territory	Usually not charged, for a limited time, while the home stays empty.	Renting it, or anyone living in it, ends the exemption.	May apply for a pensioner moving to a new home, with conditions. See the ACT Revenue Office.	Self-assessed. Tell ACT Revenue within 30 days if it becomes taxable. A separate rule may help if family live there rent-free or for a small rent that just covers costs, so ask the ACT Revenue Office.
Northern Territory	The NT has no land tax.	No land tax effect.	None at present. Check with the Territory Revenue Office	Rent still counts for aged care fees and the Age Pension.

Each state's revenue office has the details:

• Revenue NSW
• State Revenue Office Victoria
• Queensland Revenue Office
• RevenueWA owner in care fact sheet
• RevenueSA
• State Revenue Office Tasmania
• ACT Revenue Office
• NT.GOV.AU

Renting the home out

In most states, renting out the former home ends the land tax exemption. Rent also counts for aged care fees and the Age Pension. Our guide to selling, renting or keeping the home covers those effects.

Council rates concessions

Pensioners often get a discount on council rates. Whether it continues after a move into care depends on the state and the council.

• In WA, the concession can continue if your parent left because of ill health or frailty, and the home is empty or lived in rent-free.
• Elsewhere, the concession is usually tied to the home being your parent's main residence, so it may stop.

Either way, check with your council.

Stamp duty if someone buys a smaller home

Stamp duty is paid by the buyer, so selling your parent's home doesn't attract duty for the family.

It only comes up if a pensioner, such as a partner who stays in the community, buys a smaller home. Some states, including Victoria and the ACT, offer pensioners a duty concession in that case, with conditions, and SA has relief for downsizers aged 60 or over. Check with the state revenue office before signing.

Powers of attorney and guardianship

Each state has its own forms and rules for appointing someone to make decisions for a parent. The names differ too, such as enduring guardianship in some states.

A document made in one state is generally recognised in another, but only as far as the other state's law allows. If your parent is moving interstate for care, check that their documents will work there. The aged care home will also need to see what authority you hold.

Where to get help

• For land tax, the state revenue office listed above.
• For council rates, your local council.
• For powers of attorney, your state's public trustee or guardian, or a lawyer.
• For how all of this fits with fees and the pension, consider talking it through with a licensed financial adviser who specialises in aged care.

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