Document ID: chunk:federal_register_of_legislation:F2017L00730:body:0:p4
Version: federal_register_of_legislation:F2017L00730
Segment Type: other
Provision Reference: 
Character Range: 8221–11577

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 610.1: Changes in Membership Profile

Australian Business Number  Institution Name

Reporting Period            Scale Factor

Reporting Consolidation

Member account movement

                                                              Member accounts  Members' benefits
                                                              (1)              (2)
 1. Member accounts at the beginning of the reporting period
2.  New member accounts
  2.1.  of which: Rollovers
  2.2.  of which: Successor fund transfers
3.  Closed member accounts
4.  Member accounts at the end of the reporting period

5.  Movement detail

Type of member account movement                     Member accounts  Members' benefits
(1)                                                 (2)              (3)
Account closure: Satisfying a condition of release
Account closure: Consolidation of accounts
Account closure: Outward rollover
Account closure: Successor fund transfer
Account closure: Other exit
New member account: Member, taxed phase
New member account: Member, tax free phase
New member account: Employer sponsor
New member account: Other

6.  Member interest switching

Type of member interest movement                Member accounts   Members' benefits
(1)                                             (2)               (3)
Switch from MySuper product to MySuper product
Switch from Choice product to MySuper product
Switch from MySuper product to Choice product
Switch from Choice product to Choice product

Reporting Form SRF 610.1

Changes in Membership Profile

Instructions

These instructions assist completion of Reporting Form SRF 610.1 Changes in Membership Profile (SRF 610.1). SRF 610.1 collects information on the membership profile of a registrable superannuation entity (RSE). Information reported in SRF 610.1 is required primarily for prudential and publication purposes.

Reporting level

SRF 610.1 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 610.1 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on SRF 610.1 must be reported as at the beginning and end of the reporting period and in respect of events during the reporting period.

Items on SRF 610.1 are to be reported as thousands of dollars or as whole numbers.

These instructions specify the reporting basis and unit of measurement that applies to each item.

Specific instructions

Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Member account movement

Item 1 to item 4 inclusive collect the change in member accounts and corresponding value of members' benefits. Do not report where member interests in an existing account are transferred to a new type of account within an RSE.

Reporting basis: report item