Document ID: chunk:federal_register_of_legislation:F2025L00009:front:0:p5
Version: federal_register_of_legislation:F2025L00009
Segment Type: other
Provision Reference: 
Character Range: 11288–14029

SIS Act that is not a defined benefit RSE, pooled superannuation trust, small APRA fund or single member approved deposit fund[4].
RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.
RSE licensee has the meaning given in subsection 10(1) of the SIS Act.
SIS Act means Superannuation Industry (Supervision) Act 1993.
 1.   In this Reporting Standard, unless an instrument is not disallowable or a contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.
 2.   Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.

Reporting Form SRF 332.0

Expenses

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 332.0 Expenses (SRF 332.0).

General directions and notes

Reporting level
SRF 332.0 must be completed by the RSE licensee for each RSE, defined benefit RSE and PST.

Reporting tables
Tables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.

The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has 'Y' in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.

Reporting basis and unit of measurement
RSE licensees must report all items on SRF 332.0 in accordance with the Australian Accounting Standards unless otherwise specified.

The total service arrangement cost amounts and total service arrangement investment cost amounts reported in SRF 332.0 should reflect the total expenses in the RSE, defined benefit RSE or PST financial statements. Amounts in SRF 332.0 should and are to be reported on an accrual's basis.

Amounts in SRF 332.0 are to be reported on an APRA look-through basis.[5] The look-through chain will end with the expenses from the last connected entity to the first entity that is not a connected entity.

Amounts in SRF 332.0 are to be reported as percentages or whole numbers. Percentages are to be reported as an unconverted