Document ID: chunk:federal_register_of_legislation:F2021L01082:body:0:p2
Version: federal_register_of_legislation:F2021L01082
Segment Type: other
Provision Reference: 
Character Range: 2838–5669

period on a domestic books consolidation.
5.             Where the primary borrower was adversely affected by the floods that occurred in March 2021 and was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021, an ADI or RFC must provide information under this Reporting Standard and not under Reporting Standard ARS 920.8 Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – Flood.

Form and method of submission
6.             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
7.             Subject to paragraph 10 of this Reporting Standard, reporting periods under this Reporting Standard are each calendar month.
8.             Subject to paragraph 11 of this Reporting Standard, the information required by this Reporting Standard for the reporting periods ending on 31 May 2021, 30 June 2021 and 31 July 2021 must be provided to APRA by 31 August 2021.
9.             Subject to paragraph 11 of this Reporting Standard, the information required by this Reporting Standard for the reporting periods ending on or after 31 August 2021 must be provided to APRA within 10 business days after the end of the reporting period to which the information relates.
10.         APRA may change the reporting periods, or specified reporting periods, for a particular ADI or RFC, 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 or RFC; and
(b)          the requirements of the Commonwealth Government of Australia.
11.         APRA may, in writing, grant an ADI or RFC an extension of a due date in which case the new due date will be the date specified in the notice of extension.
Note: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI or RFC is nonetheless required to submit the information required no later than the due date.

Quality control
12.         All information provided by an ADI or RFC under this Reporting Standard must be subject to processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.

Authorisation
13.         When an officer or agent of an ADI or RFC submits information under this Reporting Standard using a method notified by APRA, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.

Interpretation
14.         In this