VISA Requirement for a one day visit to Macao by a resident from Bhutan (not overnight)

I am sponsoring an adult student from Bhutan for her studies in Brisbane Australia. The student has a Bhutanese Passport and a Student VISA to study in Australia.
I will soon visit Hong Kong for six days.
I have an Australian Passport but I am also a resident of Hong Kong. I plan to accompany the Bhutanese student for a one day visit to Macao from Hong Kong.
Does the student need to apply for a VISA to visit Macao prior to the visit, OR May she apply for an entry VISA on arrival in Macao