{"id":"F2015L00701","name":"Australian Prudential Regulation Authority (confidentiality) determination No. 6 of 2015","slug":"australian-prudential-regulation-authority-confidentiality-determination-no-6-of-2015","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":93392,"registerId":"commonwealth-F2015L00701-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Prudential Regulation Authority (confidentiality) determination No. 6 of 2015","content":"![](image.001.png)\n\nAustralian Prudential Regulation Authority\n\n(confidentiality) determination No. 6 of 2015\n\nInformation provided by superannuation entities under Reporting Standard SRS 100.0, SRS 110.0, SRS 110.1, SRS 160.0, SRS 160.1, SRS 210.1, SRS 260.0 SRS 320.0, SRS 320.1, SRS 330.0, SRS 330.1, SRS 330.2, SRS 520.0, SRS 530.0, SRS 530.1, SRS 531.0, SRS 533.0, SRS 540.0, SRS 600.0, SRS 601.0, SRS 610.0, SRS 610.1, SRS 610.2\n\n![](image.002.png)Australian Prudential Regulation Authority Act 1998\n\nI, Helen Rowell, delegate of APRA under paragraph 57(2)(b) of the Act, DETERMINE that a reporting document of a kind specified in Part 1 of the Schedule, and the specified parts of a reporting document specified in Part 2 of the Schedule, do not contain confidential information.\n\nThis determination commences upon registration on the Federal Register of Legislative Instruments.\n\nNote:\n\n \nThe effect of this instrument is that the non-confidential information (other than personal information within the meaning of the Privacy Act 1988) may be published under\n\nsubsection 56(5C) of the Australian Prudential Regulation Authority Act 1998.\n\nDated: 15 May 2015\n\n\\[Signed\\]\n\nHelen Rowell\n\nAPRA Member\n\nInterpretation\n\nIn this determination:\n\nAPRA means the Australian Prudential Regulation Authority.\n\nreporting document means a reporting document within the meaning of section 13 of the\n\nFinancial Sector (Collection of Data) Act 2001.\n\nSchedule\n\nPart 1 (reporting documents covered by this determination)\n\nThis determination applies to information in the reporting forms given to APRA pursuant to the current and superseded reporting standards listed below, where a period of at least 14 days has elapsed from the date the RSE licensee was required to provide the information specified in the relevant reporting standard.\n\nCurrent Reporting Standards\n\n1. Reporting Standard SRS 320.1 Statement of Financial Position\n2. Reporting Standard SRS 330.0 Statement of Financial Performance\n3. Reporting Standard SRS 330.1 Statement of Financial Performance\n4. Reporting Standard SRS 330.2 Statement of Financial Performance\n5. Reporting Standard SRS 600.0 Profile and structure (RSE licensee)\n6. Reporting Standard SRS 610.0 Membership Profile\n7. Reporting Standard SRS 610.1 Changes in Membership Profile\n8. Reporting Standard SRS 610.2 Membership Profile\n\nSuperseded Reporting Standards\n\n Reporting Standard SRS 100.0 Statement of Financial Performance (2005)\n Reporting Standard SRS 110.0 Statement of Financial Position (2005)\n Reporting Standard SRS 110.1 Selected Disclosure of Investments (2005)\n Reporting Standard SRS 210.1 Selected Disclosure of Investments (2005)\n Reporting Standard SRS 260.0 Trustee Statement (2005)\n\n \n\nSchedule\n\nPart 2 (Parts of reporting documents covered by this determination)\n\nThis determination applies to information in the following parts of reporting forms given to APRA, under the following reporting standards, where a period of at least 14 days has elapsed from the date RSE licensee was required to provide the information specified in the relevant reporting standard.\n\n| Parts of reporting form covered by this determination | Reporting standards |\n| --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| SRF 160.0 Defined Benefit Matters1.5 Date of defined benefits measures2. Shortfall limit3.1 Long term investment return assumption3.2 Long term wage growth assumption3.3 Long term consumer price index assumption3.4 Date of actuarial projection assumptions4.2 Date of weighted average term calculation5.1 Current effective date of funding and solvency certificate5.2 Have any notifiable events occurred?5.3 Date of benefit certificate6. Age segmentation7.1 Defined benefit interests only (column 1 member accounts only)7.2 Defined contribution interests only (column 1 member accounts only)7.3 Both defined benefit interests and defined contribution interests (column 1 member accounts only)7.4 Total (column 1 member accounts only)7.4.1 of which are: Defined benefit pensions (column 1 member accounts only)SRF 160.1 Defined Benefit Member Flows2.1 Total employer-sponsors2.2 Employer-sponsors on a contribution holiday2.7 Is participation of any employer-sponsor limited?3.1 Benefit payments made3.2 Benefit payments made in accordance with actual recommendations?4.2 Total reservesSRF 320.0 Statement of Financial Position1. Total receivables1.1. of which: Contributions receivable2. Investments3. Securities purchased under agreements to resell and securities borrowed4. Derivative assets5. Current tax assets6. Deferred tax assets7. Goodwill8. Reinsurance assets9. Property, plant and equipment10. Other assets10.1 Description of other assets11. Total assets12. Total payables12.1 Benefits payable12.2 Other payable13. Borrowings13.1 Description of borrowings13.2 of which: Secured borrowings against assets of the RSE14. Derivative liabilities15. Securities sold under agreements to repurchase and securities loaned16. Current tax liabilities17. Deferred tax liabilities18. Insurance liabilities19. Other liabilities19.1 Description of other liabilities20. Total liabilities21. Net assets available for members’ benefits22.2 Total reserves23. Total liability for members’ benefits23.1 Defined contribution members’ benefits23.2 Defined benefit members’ benefits23.3 Unallocated contributions24. Surplus/deficit in net assets25.1 Net assets available for members’ benefits as at 30 June25.2 Notional balance as at 30 June25.3 Unaudited net assets available for members’ benefits as at 30 JuneSRF 520.0 Responsible Persons Information1.1 Existing director, executive officer and senior manager employment information1.2 New director, executive officer and senior manager employment information2.1 Existing RSE auditor2.2 New RSE auditor3.1 Existing RSE actuary3.2 New RSE actuary5.1 Registered address of the entity5.2 Postal address of the entitySRF 530.0 Investments1.1 Total investments1.1.1 of which: individually managed mandates2. Directly held investments (all columns except column 3 asset listing type)2.1 Total directly held investments3. Indirectly held investments (all columns except column 5 asset listing type)3.1 Total indirectly held investments6. Hedge fund investments (all columns except column 4 value)SRF 530.1 Investments and Investment Flows1.1 Total investments1.1.1. of which: Individually managed1.1.2. of which: Leased assets2. Directly held investments (all columns except column 3 asset listing type)2.1 Total directly held investments3. Indirectly held investments (all columns except column 3 asset listing type)3.1 Total indirectly held investments4. Indirectly held investments by vehicle4.1 Total indirectly held investments5.1 Total movements in directly held investments6.1 Total movements in indirectly held investmentsSRF 531.0 Investments Flows1.1 Total movements in directly held investments2.1 Total movements in indirectly held investmentsSRF 533.0 Asset Allocation2. Directly held and indirectly held investments2.1 Total investments2.2 Total assets3.1 Total investment flowsSRF 540.0 Fees1. Fees paid (all columns except column 2 source of payment)3. Activity fees (all columns except column 3 source of payment)SRF 601.0 Profile and Structure (RSE)1. In-house assets held by the RSE1.1 In-house assets for which the entity has an exemption from APRA2. Value of assets held in respect of standard employer-sponsored business3. Standard employer-sponsor details column 1 Name and column 2 ABN5. MySuper products6.1 How many investment options are offered?8. PST investor information | SRS 160.0 Defined Benefit MattersSRS 160.1 Defined Benefit Member FlowsSRS 320.0 Statement of Financial PositionSRS 520.0 Responsible Persons InformationSRS 530.0 InvestmentsSRS 530.1 Investments and Investment FlowsSRS 531.0 Investments FlowsSRS 533.0 Asset AllocationSRS 540.0 FeesSRS 601.0 Profile and Structure (RSE) |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument appears consistent with its original purpose. It is a specific confidentiality determination under the APRA Act, precisely identifying which superannuation reporting data should be treated as non-confidential. The scope is appropriately narrow and technical, limited to data publication permissions for specific reporting standards."},"complexity_factors":["Extensive tabular data specifying exact form sections and line items (over 50 distinct data points across multiple reporting standards)","Cross-references to 24 separate Reporting Standards (SRS codes) with both current and superseded versions","Technical superannuation terminology throughout (RSE licensee, defined benefit, MySuper, PST investor)","Conditional trigger: 14-day waiting period from reporting deadline before confidentiality exemption applies","Dual structure with Part 1 (whole documents) and Part 2 (partial documents) requiring careful parsing","Reference to underlying legislation (APRA Act 1998, Financial Sector (Collection of Data) Act 2001) without reproducing relevant sections"],"plain_english_summary":"This APRA determination declares certain financial information supplied by superannuation trustees (RSE licensees) is not confidential, so APRA may publish it after a 14‑day notice. It covers core fund financials, membership and structural data and selected investment, fee and governance details. The change affects trustees, the public and APRA, increasing transparency to aid comparison, member choice and analysis of the superannuation sector."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument defines a scope limited to the listed SRS/SRF reporting documents and specified parts and sets a 14‑day timing condition for publication. The text does not state that it expands or narrows any previous determination or the original intent, so a change from prior scope cannot be inferred from this instrument alone."},"complexity_factors":["Multiple cross‑referenced reporting standards (current and superseded) require mapping between SRS and SRF instruments.","A long, granular table listing specific form parts and columns (many SRF items and SRS standards) increases review and redaction effort.","Time condition: a 14‑day lapse from the date the RSE licensee was required to provide the information creates an ongoing tracking/compliance burden (Schedule, Part 1 & Part 2).","Partial coverage: the determination covers whole reporting documents in some cases and only specified parts in others, producing potential ambiguity about what must be redacted.","Legal cross‑references: uses APRA Act delegation (paragraph 57(2)(b)) to authorise the determination and refers to publication under subsection 56(5C) — implementation depends on interpreting those provisions.","Exemption for personal information under the Privacy Act means data must be filtered before publication, adding operational complexity.","Inclusion of both current and superseded standards requires historical comparison to identify which submissions are affected."],"plain_english_summary":"This determination says that certain superannuation reporting forms, and specified parts of others, are not confidential so APRA may publish the non‑confidential information (excluding personal information under the Privacy Act) once at least 14 days have passed from the reporting due date. It affects RSE licensees who submit the listed SRS/SRF reports: they must continue to provide the data but should expect APRA may disclose non‑personal elements after the stated delay."}},"importantCases":[],"_links":{"self":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-6-of-2015","history":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-6-of-2015/history","analysis":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-6-of-2015/analysis","conflicts":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-6-of-2015/conflicts","importantCases":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-6-of-2015/important-cases","documents":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-6-of-2015/documents"}}