Document ID: chunk:federal_register_of_legislation:F2023L00581:front:0:p5
Version: federal_register_of_legislation:F2023L00581
Segment Type: other
Provision Reference: 
Character Range: 10686–13667

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 day means a day mentioned in paragraph 6 or, if applicable, paragraph 12 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.
SRS 101.0 means Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections.
superannuation product has the meaning given in SRS 101.0.
25.         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 from time to time.
26.         Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.

Reporting Form SRF 706.0

Fees and Costs Disclosed

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 706.0 Fees and Costs Disclosed (SRF 706.0).

General directions and notes

Reporting level
SRF 706.0 must be completed for each superannuation product, investment menu and investment option within each RSE, defined benefit RSE and eligible rollover fund (ERF) within its business operations excluding the following:

       * investment options which are permitted to be aggregated in Table 3 of Reporting Form SRF 605.0 RSE Structure (SRF 605.0);
       * investment options which solely underlie defined benefits;
       * investment options which are reported on SRF 605.0 under investment option category Annuity;
       * products which are reported on SRF 605.0 under the Superannuation Product Category Type of 'Insurance Only' or 'Whole of Life or Endowment'; and
       * investment options which solely underlie products with the Superannuation Product Category Type of 'Insurance Only' or 'Whole of Life or Endowment'.

Report fees and costs for the superannuation product, investment menu or investment option at which they arise or are incurred.

RSE licensees need to determine the appropriate reporting level for each of the applicable fees and costs depending on the structure of