Document ID: chunk:federal_register_of_legislation:F2023L00597:front:0:p4
Version: federal_register_of_legislation:F2023L00597
Segment Type: other
Provision Reference: 
Character Range: 8082–11035

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:

       (a)          that ended before 30 September 2023; and

       (b)          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.
Note: For the avoidance of doubt, if an RSE licensee was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the RSE licensee is still required to provide any overdue reporting documents in accordance with the old reporting standard

Interpretation
21.         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  7, 8 or, if applicable, paragraph 11 of this Reporting Standard.

    eligible rollover fund (ERF) has the meaning given in subsection 10(1) of the SIS Act.

    investment menu has the meaning given in SRS 101.0.

    investment option has the meaning given in SRS 101.0.

    an investment pathway is provided by a superannuation product, or an investment menu, to an investment option, if it is possible for a member to invest in the investment option through that superannuation product or investment menu.

    MySuper product 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 9 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, ERF, 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 has the meaning given in subsection 10(1) of the SIS Act.
SIS Act means Superannuation Industry (Supervision) Act 1993.
superannuation product has the meaning given in SRS 101.0.
22.         In this Reporting Standard, unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing