Document ID: chunk:federal_register_of_legislation:F2023L00605:front:0:p4
Version: federal_register_of_legislation:F2023L00605
Segment Type: other
Provision Reference: 
Character Range: 8016–10931

a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.

Interpretation
22.         In this Reporting Standard:

    APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.

    Chief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[3].

    Chief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.

    defined benefit RSE has the meaning of defined benefit fund in subsection 10(1) of the SIS Act.

    due date means the relevant due date under paragraph 7, 9, 10, or, if applicable, paragraph 13 of this Reporting Standard.

reporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 11 of this Reporting Standard.
RSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS 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 subsection 10(1) of the SIS Act.
SIS Act means Superannuation Industry (Supervision) Act 1993.
23.         In this Reporting Standard, unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.
24.         Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.

Reporting Form SRF 251.0

Insurance arrangements

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 251.0 Insurance arrangements (SRF 251.0). This form collects information on the acquired insurance arrangements of a registrable superannuation entity (RSE) and defined benefit RSE.

General directions and notes

Reporting level
SRF 251.0 must be completed for each registrable superannuation entity (RSE) and defined benefit RSE.

Reporting tables
Tables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.

The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has 'Y' in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means