Document ID: chunk:federal_register_of_legislation:F2025L00009:reg:11:p1
Version: federal_register_of_legislation:F2025L00009
Segment Type: reg
Provision Reference: reg 11 (pt 1/2)
Character Range: 21061–24407

11      Service Arrangement Outsourced Indicator                                       All filers         * Insourced                                                        Report whether the service arrangement is insourced or outsourced.
                                                                                                          * Outsourced
                                                                                                          * Not Applicable

Table 2: Administration and other expenses reporting
Report all administration and other (non-investment management) expenses for the reporting period in Table 2 on a look-through basis.  Where a payment is made by the entity or on behalf of the entity to an industrial body, report the details of the industrial body as the service provider for all expenses in Table 1, and report the service provider type as industrial body.

For all other expenses, if there is no connected entity, report the total expenses with the receiving entity. If expenses are with a connected entity, report the total cost amount from the last connected entity in the look-through chain to the first entity that is not a connected entity. For each entity in the look-through chain, report any expense not on paid to a further connected entity. Classify the amount for each relevant expense group type, expense type and service arrangement engagement type for which the entity provides a service to the RSE[7].

For accounting adjustments, where the associated purpose can be identified, report the purpose and the engagement type of accounting adjustment, otherwise report the purpose as accounting adjustment. For example, report depreciation against expense type capital expenditure with the service arrangement engagement type as accounting adjustment. Where the payee of the associated expense can be identified, report the payee, otherwise report the RSE licensee as the payee.
Where travel, training, entertainment or conference expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or account administration, report the expense against the relevant expense type with service arrangement engagement type of travel entertainment and conferences.

Where travel, training, entertainment or conference expenses are incurred by the RSE licensee in relation to central functions, report the expense against the travel, training, entertainment or conference fund operations and corporate overheads expense type with service arrangement engagement type of travel entertainment and conferences.

Where capital expenditure expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or account administration, report the expense against the relevant expense type. Where capital expenditure expenses are incurred by the RSE licensee in relation to central functions, report the expense against the capital expenditure expense type.

Where IT services expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or member account administration, report the expense against the relevant expense type. Where IT services expenses are incurred by the RSE licensee in relation to central functions, report