Document ID: chunk:federal_register_of_legislation:F2025L00009:front:0:p4
Version: federal_register_of_legislation:F2025L00009
Segment Type: other
Provision Reference: 
Character Range: 8570–11542

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 3.   An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:
        1.           the Chief Executive Officer of the RSE licensee; or
        2.           the Chief Financial Officer of the RSE licensee.

Minor alterations to forms and instructions
 1.   APRA may make minor variations to:
        1.           a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or
        1.           the instructions to a form, to clarify their application to the form,
    without changing any substantive requirement in the form or instructions.
 1.   If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.

Transition
 1.   A RSE licensee to which this Reporting Standard applies must report under the old reporting standard in respect of a transitional reporting period. For these purposes:
   old reporting standard means the reporting standard revoked in the determination making this Reporting Standard; and

   transitional reporting period means a reporting period under the old reporting standard:

        1.           that ended before 30 June 2025; and
        2.           in relation to which the RSE licensee was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.

Interpretation
 1.   In this Reporting Standard:

    APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.

    Chief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[3].

    Chief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.

    defined benefit RSE has the meaning of defined benefit fund in subsection 10(1) of the SIS Act.

    due date means the relevant due date under paragraph 5,7, or, if applicable, paragraph 8 of this Reporting Standard.

    financial year means the financial year (within the meaning of the Corporations Act 2001) of the RSE, defined benefit RSE or pooled superannuation trust (PST).

pooled superannuation trust (PST) has the meaning given in subsection 10(1) of the SIS Act.
reporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 6 of this Reporting Standard.
RSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS Act that is not a defined benefit RSE, pooled superannuation trust, small APRA fund or single member approved deposit fund[4].
RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.
RSE licensee