Document ID: chunk:federal_register_of_legislation:F2023L00573:front:0:p2
Version: federal_register_of_legislation:F2023L00573
Segment Type: other
Provision Reference: 
Character Range: 2926–5697

Federal Register of Legislation.

Reporting periods
5.      Reporting periods under this Reporting Standard are each calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year).
Information required
6.      RSE licensees must provide information required under this Reporting Standard for reporting periods ending on or after 30 September 2023.
7.      An RSE licensee to which this Reporting Standard applies must provide the information required under SRF 705.1, within 28 calendar days after the end of the relevant reporting period.
8.      An RSE licensee to which this Reporting Standard applies must provide the information required under SRF 705.2 Table 1, within 40 calendar days after the end of the relevant reporting period.
9.      An RSE licensee to which this Reporting Standard applies must provide the information required under SRF 705.2 Table 2, for the four reporting periods ending 30 September, 31 December, 31 March and 30 June within 40 calendar days after the end of the 30 June reporting period.
Note: For the avoidance of doubt, paragraph 9 requires, within 40 calendar days of 30 June, the submission of the four immediately preceding quarterly reporting periods (rather than the submission of one set of annual data).
Notices
10.  If, having regard to the particular circumstances of an RSE, defined benefit RSE or ERF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 5, APRA may, by notice in writing, change the reporting periods for the particular RSE, defined benefit RSE or ERF.
11.  Where APRA has changed the reporting periods under paragraph 10, the RSE licensee must provide the relevant information within the time specified by the notice in writing.
12.  APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs or ERFs within its business operations, in which case the new due date for the provision of the information will be the due date specified on the notice of extension.
    Note: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee is nonetheless required to submit the information required no later than the due date.

Form and method of submission
13.  The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA's website or by a method notified by APRA prior to submission.

Quality control
14.  The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested