Document ID: chunk:federal_register_of_legislation:F2024L00813:front:0:p2
Version: federal_register_of_legislation:F2024L00813
Segment Type: other
Provision Reference: 
Character Range: 3024–5835

and
 (e) the Life Insurance Supervisory Levy Imposition Act 1998; and
 (f) the Private Health Insurance Supervisory Levy Imposition Act 2015; and
 (g) the Retirement Savings Account Providers Supervisory Levy Imposition Act 1998; and
 (h) the Superannuation Supervisory Levy Imposition Act 1998.

1-4  Schedule
  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

1-5  Interpretation
 (1) An expression in a provision of a Part of this instrument has the same meaning as in the Act defined in that Part as the Act.
 (2) In this instrument:
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
APRA means the Australian Prudential Regulation Authority.
current financial year means the financial year commencing on 1 July 2024.
foreign ADI has the meaning given by section 5 of the Banking Act 1959.
previous calendar year means the last calendar year that ended before the start of the current financial year.
reporting period, in relation to a Reporting Standard, means a reporting period within the meaning of the Reporting Standard.
Reporting Standard: see section 1‑6.
RSA means a retirement savings account within the meaning given by section 8 of the Retirement Savings Accounts Act 1997.
 (3) In this instrument, a reference to a period from a specified day to another specified day includes both days.

1-6  Reporting Standards
 (1) If a provision (the referring provision) of this instrument refers, in relation to a day, to a Reporting Standard with a particular identifier, the referring provision is to be taken to refer to the version of the Reporting Standard with that identifier that:
 (a) applied to a reporting period (within the meaning of that version of the Reporting Standard) that ended on that day, or that included that day, as the case requires; and
 (b) so applied because of a reporting standard determined under section 13 of the Financial Sector (Collection of Data) Act 2001.
Example: Reporting Standard GRS 300.0 Statement of Financial Position.
 (2) However, if no version of that Reporting Standard applies to such a reporting period because that Reporting Standard has been replaced by a Reporting Standard with a different identifier:
  (a) subsection (1) applies as if the referring provision referred instead, in relation to that day, to the Reporting Standard with the different identifier; and
 (b) if the referring provision also refers to particular material in the Reporting Standard that has been replaced, it is taken to refer instead to the corresponding material in the applicable version of the Reporting Standard with the different