Document ID: chunk:federal_register_of_legislation:F2015L00820:body:0:p5
Version: federal_register_of_legislation:F2015L00820
Segment Type: other
Provision Reference: 
Character Range: 10993–14348

(a)          SRF 160.0; and

       (b)          Reporting Form SRF 800.0 Financial Statements.

SRF 602.0: Wind-up

Australian Business Number  Institution Name

Reporting Period            Scale Factor      Reporting Consolidation

 1. Date of wind-up

2.  Method of wind-up  Transfer type
                       Successor fund transfer
                       Via member consent
                       ERF wind up
                       Part 18 amalgamation
                       Other method

3.  Details of receiving fund

Receiving fund name   ABN
(1)                   (2)

Reporting Form SRF 602.0

Wind-up

Instructions

These instructions assist completion of Reporting Form SRF 602.0 Wind-up (SRF 602.0).

SRF 602.0 collects information relating to the wind-up of a registrable superannuation entity (RSE). The information reported in this form is required primarily for prudential, publication and statistical purposes. Information reported in SRF 602.0 is also required for the purposes of the Australian Bureau of Statistics.

Reporting level

SRF 602.0 must be completed for each RSE, defined benefit RSE, pooled superannuation trust (PST), eligible rollover fund (ERF), small APRA fund (SAF) or single member approved deposit fund (SMADF) that has wound up.

Specific instructions

Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Where the relevant organisation does not have an ABN, leave the ABN field blank e.g. where the organisation is domiciled in an overseas jurisdiction.

Notifying APRA of wind up

An RSE licensee is required under r. 11.07(6) of the SIS Regulations to notify APRA in writing of a decision or resolution to wind up an RSE. This notification must be given as soon as practicable after the making of the decision or resolution to wind up an RSE and before the winding up is commenced (r. 11.07(7)).

SRF 602.0 must be reported to APRA within three months of the winding up date of an RSE.

In addition to reporting SRF 602.0, an RSE licensee must report as at the wind up date:

Form                                                             RSE  Defined benefit RSE  PST  ERF  SAF/SMADF
Reporting Form SRF 114.1 Operational Risk Financial Requirement  Yes  Yes                  Yes  Yes
Reporting Form SRF 160.0 Defined Benefit Matters                      Yes                            Yes
Reporting Form SRF 320.0 Statement of Financial Position         Yes  Yes                  Yes  Yes
Reporting Form SRF 330.0 Statement of Financial Performance      Yes  Yes                  Yes  Yes
Reporting Form SRF 410.0 Accrued Default Amounts                 Yes  Yes                       Yes
Reporting Form SRF 610.1 Changes in Membership Profile           Yes  Yes                       Yes
Reporting Form SRF 800.0 Financial Statements                                                        Yes

Wind up details

Item 1 to item 3 inclusive collect information about an RSE that has wound up.

Unit of measurement: report item 1 as DD/MM/YYYY.

Item 1           Report the date of wind-up in item 1.

Date of wind-up  Represents the date a registrable superannuation entity, small APRA fund or single member approved deposit fund, as relevant, where the date is either the date of transfer of legal title stipulated in