Document ID: chunk:federal_register_of_legislation:F2025L00009:front:0:p2
Version: federal_register_of_legislation:F2025L00009
Segment Type: other
Provision Reference: 
Character Range: 2821–6205

the Australian Securities and Investments Commission.

Application
 1.       This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE and pooled superannuation trust (PST) within its business operations[1].

Commencement
 1.       This Reporting Standard commences at the start of the day after the day it is registered on the Federal Register of Legislation.

Reporting periods
 1.       The RSE licensee must provide the information required by this Reporting Standard for the reporting periods, by the due dates set out in the table below.
Reporting Form                                                        Reporting Table                                       Reporting Period          Due date                                                         First Reporting Period
Reporting Form SRF 332.0 – Expenses (SRF 332.0)                       Table 1 Payees and Service Providers                  Each financial year       Within 3 months after the end of the relevant reporting period.  The first financial year ending on or after 30 June 2025
SRF 332.0                                                             Table 2: Administration and other expenses reporting  Each financial year       Within 3 months after the end of the relevant reporting period.  The first financial year ending on or after 30 June 2025
SRF 332.0                                                             Table 3: Investment management expenses               Each financial year       Within 3 months after the end of the relevant reporting period.  The first financial year ending on or after 30 June 2025
SRF 332.0                                                             Table 4: Related Party reporting                      Each financial year       Within 3 months after the end of the relevant reporting period.  The first financial year ending on or after 30 June 2025
Reporting Form SRF 332.1   Investment and Transaction Fees and Costs  Table 1 Investment and Transaction Fees and Costs     Each year ending 30 June
                                                                                                                                                      By 15 December following the relevant reporting period.          The 12-month period ending on 30 June 2025

Notices
 1.       If, having regard to the particular circumstances of an RSE, defined benefit RSE or PST, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 5, APRA may, by notice in writing, change the reporting periods for the particular RSE, defined benefit RSE or PST.
 2.       Where APRA has changed the reporting periods under paragraph 6, the RSE licensee must provide the relevant information within the time specified by the notice in writing.
 3.       APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs or PSTs within its business operations, in which case the new due date for the provision of the information will be the due date specified on the notice of extension.
    Note: For the avoidance of doubt, APRA's expectation is that if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee will submit