Document ID: chunk:federal_register_of_legislation:F2025L00009:front:0:p6
Version: federal_register_of_legislation:F2025L00009
Segment Type: other
Provision Reference: 
Character Range: 13801–16378

end with the expenses from the last connected entity to the first entity that is not a connected entity.

Amounts in SRF 332.0 are to be reported as percentages or whole numbers. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.

Items on SRF 332.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period. Unless otherwise specified, report information with respect to transactions that occurred during the reporting period.

These instructions specify the reporting basis and unit of measurement that applies to each item.

Definitions

Terms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).

Specific instructions

Table 1: Payees and service providers
Report all service provider and other payee expenses paid over the reporting period in Table 1 on a look-through basis.

Where a payment is made by the entity or on behalf of the entity to an industrial body, report the details of the industrial body as the service provider for that expense in Table 1, and report the service provider type as 'Industrial Body'.

For all other expenses, if there is no connected entity, report the receiving entity. If expenses are with a connected entity, look through to identify if the provision of that service is by a further connected entity (the look-through chain) and report the last connected entity in the look-through chain[6],

RSE licensees do not need to report individual payees and may report one service provider identifier with the Service Provider Name Text as 'multiple payees' where the following conditions are met:
       * Service Provider Type is 'Other Payee';
       * Service Provider Relationship Type is 'None';
       * Responsible Person Service Provider Relationship Indicator is 'No'; and
       * There are no expenses with the payee which are classified as:
                + Expense type is Political Donation; or
                + Expense group type is Marketing expenses (excluding expense type Sponsorship) of more than $5,000

For accounting adjustments, where the payee of the associated expense can be identified, report the payee, otherwise report the RSE licensee as the payee.

Column  Field name                                                  Unique identifier  Applicable to  Valid values                                                           Description