When we say 'direct carer', we mean an employee that provides hands-on care to people when they are elderly, ill or disabled. You may provide home-based care (in clients' homes) and community based care (assisted living facilities).
This information doesn't apply if you're a participant or nominated representative under the National Disability Insurance Scheme (NDIS). Payments you receive are tax free and you can't claim for expenses for assets paid for by the scheme.
Find out about community support workers and direct carers: