Document ID: chunk:federal_register_of_legislation:C2025C00113:section:13:p3
Version: federal_register_of_legislation:C2025C00113
Segment Type: section
Provision Reference: s 13 (pt 3/6)
Character Range: 30079–32806

in different situations and in respect of different businesses or activities.
 (4) A reporting standard that is determined for a particular financial sector entity may, in addition to, or instead of, a reporting standard that would apply to the entity apart from this subsection, require the entity to provide information relating to the consolidated position of the entity and its subsidiaries other than subsidiaries (if any) excluded from the requirement by that reporting standard.
 (4A) A reporting standard may require an RSE licensee to provide information in relation to the investment of assets, or assets derived from assets, of the RSE licensee's registrable superannuation entities (the relevant assets) by the RSE licensee or a person connected with the RSE licensee (the investor), including information about the following:
 (a) any deductions (whether to cover fees, taxes, costs or for any other purpose) from the return on the investment made by the investor before all or part of the remainder of the return is paid or reinvested;
 (aa) the extent to which the profits of the investor is attributable to deductions made by the investor;
 (ab) if the return on the investment made by the investor is passed on (in whole or in part) to members of a regulated superannuation entity of the RSE licensee—the effect of any deduction by the investor on the amount passed on to the members;
 (ac) if the investor is a person connected with the RSE licensee—the relationship between the RSE licensee and the investor;
 (b) if the investor has invested all or part of the relevant assets in financial products or other property—the financial products or other property in which the investor has invested the relevant assets;
 (c) if the investor has invested all or part of the relevant assets in a managed investment scheme (within the meaning of the Corporations Act 2001) and the assets of the scheme have been invested in whole or part in financial products or other property—the financial products or other property in which the assets of the scheme have been invested;
 (d) if the investor has invested all or part of the relevant assets in a pooled superannuation trust or other kind of trust and the assets of the trust have been invested in whole or part in financial products or other property—the financial products or other property in which the assets of the trust have been invested;
 (e) the operations of the investor.
 (4B) If:
 (a) a reporting standard requires an RSE licensee to provide information (the required information) in relation to the investment of relevant assets by the RSE licensee or a person connected with the RSE licensee; and
 (b) the relevant assets are invested under a contract