Document ID: chunk:federal_register_of_legislation:F2023L00410:body:0:p2
Version: federal_register_of_legislation:F2023L00410
Segment Type: other
Provision Reference: 
Character Range: 2976–5858

residential mortgage lending in Australia, APRA may, by notice, apply this Reporting Standard to that ADI having regard to:

       (a)          the particular circumstances of the ADI; and

       (b)          the extent to which information is required for the purposes of the prudential supervision of the ADI,

    and such a notice may specify that some or all of the requirements in this Reporting Standard apply to that ADI.

    5.             APRA may, by notice, vary or revoke a notice given under this paragraph 4 having regard to:

       (a)          the particular circumstances of the ADI; and

       (b)          the extent to which information is required for the purposes of the prudential supervision of the ADI.

    6.             This Reporting Standard applies for reporting periods ending on or after 31 March 2023.

Information required

    7.             If an ADI to which this Reporting Standard applies is part of a Level 2 group, the ADI must provide APRA with the information required by ARF 223.0 at Level 2 for each reporting period unless the ADI is a subsidiary of an authorised NOHC. If the ADI is a subsidiary of an authorised NOHC, the ADI's immediate parent NOHC must provide APRA with the information required by ARF 223.0, for each reporting period. In doing so, the immediate parent NOHC must comply with this Reporting Standard as if it were the relevant ADI.

    8.             If an ADI to which this Reporting Standard applies is not part of a Level 2 group, the ADI must provide APRA with the information required by ARF 223.0 at Level 1.

Method of submission

    9.             The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA's website or by a method notified by APRA prior to submission.

Reporting periods and due dates

    10.         Subject to paragraph 12, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each quarter ending 30 September, 31 December, 31 March and 30 June.

    11.         The information required by this Reporting Standard must be provided to APRA within 35 calendar days after the end of the reporting period to which the information relates[1].

    12.         APRA may, by notice, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:

       (a)          the particular circumstances of the ADI; and

       (b)          the extent to which the information is required for the purposes of the prudential supervision of the ADI.

    13.         APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the