Document ID: chunk:federal_register_of_legislation:C2025C00113:section:13:p2
Version: federal_register_of_legislation:C2025C00113
Segment Type: section
Provision Reference: s 13 (pt 2/6)
Character Range: 27522–30330

information of a financial or accounting nature relating to the business or activities of the entities;
 (ii) surveys, reports, returns, certificates or other documents containing other information relating to the business or activities of the entities; and
 (b) publish those reporting standards in any way that APRA considers appropriate.
Note: When APRA has determined a reporting standard, APRA has power at any time to revoke or vary the standard (see subsection 33(3) of the Acts Interpretation Act 1901).
 (2) The reporting standards may include matters relating to:
 (a) the forms of reporting documents; and
 (b) the information to be contained in reporting documents; and
 (bb) the auditing of reporting documents; and
 (c) the persons who are to sign reporting documents; and
 (d) the times as at which, or the periods to which, the information in reporting documents is to relate; and
 (e) the giving of reporting documents to APRA, and the specifying of, or the authorising of APRA to specify, the times before which, or the periods within which, those documents are to be so given; and
 (f) the discretion of APRA, in particular cases, to vary reporting standards, including, but not limited to, the discretion to vary any times or periods specified in or under the standards as mentioned in paragraph (e).
 (2A) Without limiting the matters that may be included in the reporting standards under paragraph (2)(b), the matters may relate to information (including personal information or tax file numbers, for example) that APRA requires to perform APRA's functions under:
 (a) Division 2AA of Part II of the Banking Act 1959; or
 (b) Part VC of the Insurance Act 1973.
 (2B) Without limiting the matters that may be included in the reporting standards, the matters may relate to reporting of amounts for the purposes of the Major Bank Levy Act 2017.
 (2C) A reporting standard made under this section may make provision in relation to a matter mentioned in subsection (2B) by applying, adopting or incorporating any matter contained in any other instrument or writing as in force or existing from time to time.
 (2D) Subsection (2C) has effect despite anything in subsection 14(2) of the Legislation Act 2003.
 (3) The reporting standards may impose:
 (a) different requirements to be complied with by different financial sector entities or classes of financial sector entities, including (to avoid doubt) requirements to be complied with only by a particular entity or particular entities; and
 (b) different requirements to be complied with in different situations and in respect of different businesses or activities.
 (4) A reporting standard that is determined for a particular financial sector entity may, in addition to, or instead of, a reporting standard that would apply to the entity