Document ID: chunk:federal_register_of_legislation:F2015L00820:body:0:p4
Version: federal_register_of_legislation:F2015L00820
Segment Type: other
Provision Reference: 
Character Range: 8067–11375

defined benefit RSE, PST, ERF SAF or SMADF;

    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;

    single member approved deposit fund (SMADF) means a superannuation entity that is an approved deposit fund, within the meaning given in section 10(1) of the SIS Act, that has only one member;

    SIS Act means Superannuation Industry (Supervision) Act 1993;

    small APRA fund (SAF) means a regulated superannuation fund, within the meaning given in section 10(1) of the SIS Act, which has fewer than five members; and

    year of income has the meaning given in section 10(1) of the SIS Act.

Attachment A

Reporting forms to be reported at the wind-up date

     1. In addition to the information required in SRF 602.0, an RSE licensee must report additional reporting forms for:

       (a)          an RSE – the reporting forms listed in paragraph 2 of this Attachment;

       (b)          a defined benefit RSE – the reporting forms listed in paragraph 3 of this Attachment;

       (c)          a PST – the reporting forms listed in paragraph 4 of this Attachment;

       (d)          an ERF – the reporting forms listed in paragraph 5 of this Attachment; and

       (e)          a SAF or SMADF – the reporting forms listed in paragraph 6 of this Attachment.

    2.             The additional reporting forms in respect of the winding up of an RSE are:

       (a)          Reporting Form SRF 114.1 Operational Risk Financial Requirement (SRF 114.1);

       (b)          Reporting Form SRF 320.0 Statement of Financial Position (SRF 320.0);

       (c)          Reporting Form SRF 330.0 Statement of Financial Performance (SRF 330.0);

       (d)          Reporting Form SRF 410.0 Accrued Default Amounts (SRF 410.0); and

       (e)          Reporting Form SRF 610.1 Changes in Membership Profile (SRF 610.1).

    3.             The additional reporting forms in respect of the winding up of a defined benefit RSE are:

       (a)          SRF 114.1;

       (b)          Reporting Form SRF 160.0 Defined Benefit Matters (SRF 160.0);

       (c)          SRF 320.0;

       (d)          SRF 330.0;

       (e)          SRF 410.0; and

       (f)           SRF 610.1.

    4.             The additional reporting forms in respect of the winding up of a PST are:

       (a)          SRF 114.1;

       (b)          SRF 320.0; and

       (c)          SRF 330.0.

    5.             The additional reporting forms in respect of the winding up of an ERF are:

       (a)          SRF 114.1;

       (b)          SRF 320.0;

       (c)          SRF 330.0;

       (d)          SRF 410.0; and

       (e)          SRF 610.1.

    6.             The additional reporting forms in respect of the winding up of a SAF or SMADF are:

       (a)          SRF 160.0; and

       (b)          Reporting Form SRF 800.0 Financial Statements.

SRF 602.0: Wind-up

Australian Business Number  Institution Name

Reporting Period            Scale Factor      Reporting Consolidation

 1. Date of wind-up

2.  Method of wind-up  Transfer type
                       Successor fund transfer
                       Via member