Document ID: chunk:federal_register_of_legislation:F2025L00009:front:0:p1
Version: federal_register_of_legislation:F2025L00009
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Financial Sector (Collection of Data) (reporting standard) determination No. 1 of 2025

Reporting Standard SRS 332.0 Expenses and Investment and Transaction Fees and Costs

Financial Sector (Collection of Data) Act 2001

I, Andrew Robertson, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) and subsection 33(3) of the Acts Interpretation Act 1901:

     1.           revoke Financial Sector (Collection of Data) (reporting standard) determination No. 41 of 2023, including Reporting Standard SRS 332.0 Expenses made under that determination; and

     1.           determine Reporting Standard SRS 332.0 Expenses and Investment and Transaction Fees and Costs, in the form set out in the Schedule, which applies to financial sector entities to the extent provided in paragraph 3 of that reporting standard.

Under section 15 of the Act, I declare that Reporting Standard SRS 332.0 Expenses and Investment and Transaction Fees and Costs shall begin to apply to those financial sector entities, and that the revoked reporting standard shall cease to apply, at the start of the day after the day this instrument is registered on the Federal Register of Legislation.

This instrument commences at the start of the day after the day it is registered on the Federal Register of Legislation.

Dated: 06 January 2025

Andrew Robertson
Chief Data Officer
Technology and Data Division

Interpretation

In this instrument:

APRA means the Australian Prudential Regulation Authority.

Federal Register of Legislation means the register established and maintained under section 15A of the Legislation Act 2003.

financial sector entity means financial sector entities of a kind referred to in paragraphs 5(2)(a) to (d) of the Act.

Schedule

Reporting Standard SRS 332.0 Expenses and Investment and Transaction Fees and Costs comprises the document commencing on the following page.

Reporting Standard SRS 332.0

Expenses and Investment and Transaction Fees and Costs

Objective of this reporting standard
This Reporting Standard sets out requirements for the provision of information to APRA relating to expense reporting and investment and transaction fees and costs disclosure of each registrable superannuation entity, defined benefit registrable superannuation entity and pooled superannuation trust.

It includes Reporting Form SRF 332.0 Expenses and Reporting Form SRF 332.1 Investment and Transaction Fees and Costs and associated specific instructions.

Authority
 1.       This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.

Purpose
 1.       Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may also be used by the Australian Securities and Investments Commission.

Application
 1.       This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE and pooled superannuation trust (PST) within its business operations[1].

Commencement
 1.