Document ID: chunk:federal_register_of_legislation:F2023L00597:front:0:p8
Version: federal_register_of_legislation:F2023L00597
Segment Type: other
Provision Reference: 
Character Range: 18534–20066

to report investment returns for each investment option.

Report the Gross investment return for all investment options on the annual return.

Report the indirect cost (non-RSE licensee) on the annual return for all investment options.

The Gross Investment Return less all reported fees, costs and taxes must equal the Net Investment Return as reported on 705.1.

Where the return is applicable to all members in the investment option, the RSE licensee must report data for that investment option and report 'ALL' for the remaining RSE structure levels.

Where the return varies dependent on the superannuation product and/or investment menu, the RSE licensee must report data for each relevant combination of superannuation product, investment menu and investment option.

Where the investment option type is Separately Managed Account or Managed Discretionary Account, report the investment return of the model portfolio.

Table 1: Components of net return
For each investment option that was available to members for part or all of the reporting period, report the components of net return as described in the table below.  Where the components differ by superannuation product, investment menu or fees and costs arrangement this should be indicated by use of the appropriate identifier in these fields, otherwise make use of 'ALL' as described above.

Column  Field name                                  Unique identifier  Applicable to  Valid values                                                           Description