Document ID: chunk:federal_register_of_legislation:F2025L00009:reg:9:p1
Version: federal_register_of_legislation:F2025L00009
Segment Type: reg
Provision Reference: reg 9 (pt 1/2)
Character Range: 54347–57256

9       Related Party Indicator                                              All filers         * Yes                                                              Report whether the Service Provider associated with the reported fee or cost amount is a Related Party.
                                                                                                * No

[1] For the purposes of this Reporting Standard, an 'RSE licensee's business operations' includes all activities as an RSE licensee (including the activities of each RSE of which it is the licensee), and all other activities of the RSE licensee to the extent that they are relevant to, or may impact on, its activities as an RSE licensee. For the avoidance of doubt, if the RSE licensee is trustee of more than one RSE or defined benefit RSE, the RSE licensee must separately provide the information required by the form for each RSE or defined benefit RSE within its business operations. An RSE licensee that does not have any RSEs or defined benefit RSEs within its business operations is not required to provide information under this Reporting Standard.
[2] Refer also to Prudential Standard SPS 310 Audit and Related Matters (SPS 310).
[3] Refer to Prudential Standard SPS 510 Governance.
[4] For the purposes of this Reporting Standard, 'pooled superannuation trust' has the meaning given in section 10(1) of the SIS Act, 'small APRA fund' means a superannuation entity that is a regulated superannuation fund, within the meaning of the SIS Act, which has fewer than five members and 'single member approved deposit fund' means a superannuation entity that is an approved deposit fund, within the meaning of the SIS Act, and has only one member
[5] APRA look-through means where the expense is in relation to any money, consideration or other benefit given to an entity (the receiving entity):
      * where the receiving entity is the RSE licensee: by the RSE (the paying entity);
      * where the receiving entity is a connected entity: by the RSE; RSE licensee or a connected entity (the paying entity); or
      * where the receiving entity is not a connected entity: by the RSE or RSE licensee (the paying entity);
APRA expects RSE licensees to obtain information about the following in order to report service provider details in Table 1 and classify relevant cost amounts under the relevant expense group type,  expense type and service arrangement engagement type categories for reporting in Table 2 and Table 3 of SRF 332.0 details of the receiving entity; the relationship between the receiving entity and the RSE licensee; the purpose for which the money consideration or other benefit is given (the purpose of the service provided to the RSE); and the way in which the money, consideration or other benefit is used by the receiving entity, and any entity with which that entity deals, including the extent to which, for