Document ID: chunk:federal_register_of_legislation:F2023L00581:front:0:p4
Version: federal_register_of_legislation:F2023L00581
Segment Type: other
Provision Reference: 
Character Range: 8006–10942

Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:
(a)          the Chief Executive Officer of the RSE licensee; or
(b)          the Chief Financial Officer of the RSE licensee.

Minor alterations to forms and instructions
21.         APRA may make minor variations to:
(a)          a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or
(b)          the instructions to a form, to clarify their application to the form,
    without changing any substantive requirement in the form or instructions.
22.         If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.
Transition
23.         An RSE licensee to which this Reporting Standard applies must report under the old reporting standard in respect of a transitional reporting period. For these purposes:
    old reporting standard means the reporting standard revoked in the determination making this Reporting Standard; and

    transitional reporting period means a reporting period under the old reporting standard:

        (a)   that ended before 1 July 2023; and

        (b)   in relation to which the RSE licensee was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.
Note: For the avoidance of doubt, if an RSE licensee was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the RSE licensee is still required to provide any overdue reporting documents in accordance with the old reporting standard

Interpretation
24.         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 a defined benefit fund in subsection 10(1) of the SIS Act.

    disclosure means a disclosure made pursuant to Division 2 or Division 3 of Part 7.9 of the Corporations Act 2001.

    due date means the relevant due date under paragraph 7, 9, 11, or if applicable, paragraph 14 of this Reporting Standard.

    eligible rollover fund (ERF) has the meaning given in subsection 10(1) of the SIS Act.

    investment menu has the meaning given in SRS 101.0.

    investment option has the meaning given in SRS 101.0.

    an investment pathway is provided by a superannuation product, or an investment menu, to an investment option,