Document ID: chunk:federal_register_of_legislation:F2015L00825:body:0:p4
Version: federal_register_of_legislation:F2015L00825
Segment Type: other
Provision Reference: 
Character Range: 8227–12009

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 section 10(1) of the SIS Act;

    SIS Act means Superannuation Industry (Supervision) Act 1993; and

    year of income has the meaning given in section 10(1) of the SIS Act.

SRF 710.0: Conditions of Release

Australian Business Number  Institution Name

Reporting Period            Scale Factor      Reporting Consolidation

 1. Lump sum benefit payments by condition of release

Condition of release                                         Member accounts  Lump sum benefit payment
(1)                                                          (2)              (3)
Retirement condition of release
Death condition of release
Terminal medical condition condition of release
Permanent incapacity condition of release
Termination condition of release
Severe financial hardship condition of release
Attaining age 65 condition of release
Compassionate grounds condition of release
Temporary incapacity condition of release
Attaining preservation age condition of release
Excess contributions tax (ECT) release condition of release
Unclaimed money and lost members condition of release
Lost member who is found condition of release
Termination with less than $200 condition of release
Other conditions of release

1.1 Other lump sum benefit payments

                                                                      Member accounts  Lump sum benefit payment
                                                                      (1)              (2)
         1.1.1        Release of unrestricted non-preserved benefits

 1.
2.  Pension benefit accounts opened during this reporting period

Condition of release                                         Member accounts  Pension benefit payment
(1)                                                          (2)              (3)
Retirement condition of release
Death condition of release
Terminal medical condition condition of release
Permanent incapacity condition of release
Termination condition of release
Severe financial hardship condition of release
Attaining age 65 condition of release
Compassionate grounds condition of release
Temporary incapacity condition of release
Attaining preservation age condition of release
Excess contributions tax (ECT) release condition of release
Unclaimed money and lost members condition of release
Lost member who is found condition of release
Termination with less than $200 condition of release
Other conditions of release

2.1 Other pension benefit payments

                                                                      Member accounts  Lump sum benefit payment
                                                                      (1)              (2)
         2.1.1        Release of unrestricted non-preserved benefits

Reporting Form SRF 710.0

Conditions of Release

Instructions

These instructions assist completion of Reporting Form SRF 710.0 Conditions of Release (SRF 710.0). SRF 710.0 collects information relating to the operations of an RSE, specifically membership activities. Information reported in SRF 710.0 is primarily required for prudential, publication and statistical purposes.

Reporting level

SRF 710.0 must be completed for each RSE, defined benefit RSE and eligible rollover fund (ERF).

Reporting basis and unit of measurement

Report all items on SRF 710.0 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on SRF 710.0 must be reported in respect of transactions that occurred during the