{"id":"F2005L01692","name":"Financial Sector (Collection of Data) determination No. 45 of 2005","slug":"financial-sector-collection-of-data-determination-no-45-of-2005","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":35756,"registerId":"commonwealth-F2005L01692-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Sector (Collection of Data) determination No. 45 of 2005","content":"![](image.001.png)\n\nFinancial Sector (Collection of Data) determination No. 45 of 2005\n\nRevocation of SRS 250.0, 260.0, 340.0 and 350.0\n\nFinancial Sector (Collection of Data) Act 2001\n\nI, Charles Watts Littrell, a delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (‘the Act’) and subsection 33(3) of the Acts Interpretation Act 1901 REVOKE the reporting standards set out in the Schedule, which have applied to trustees of superannuation entities as defined in the Superannuation Industry (Supervision) Act 1993.\n\nUnder section 15 of the Act, I DECLARE that a reporting standard set out in the Schedule shall cease to apply to those trustees on the day that its corresponding reporting standard begins to apply (without prejudice to any accrued obligation that may have arisen in respect of a reporting period ending before 30 June 2005).\n\nDated 21 June 2005\n\n\\[signed\\]\n\n……………………............\n\nCharles Littrell\n\nExecutive General Manager\n\nPolicy, Research and Statistics Division\n\nAPRA\n\nInterpretation\n\nIn this Notice\n\n> APRA means the Australian Prudential Regulation Authority.\n\n> corresponding reporting standard, in relation to a reporting standard set out in the Schedule, means the reporting standard, made on the date of this determination, that has the same series number (e.g. reporting standard SRS 250.0 (2005) made on the date of this determination is the corresponding reporting standard in relation to reporting standard SRS 250.0 mentioned in the Schedule).\n\n  \n\nSchedule\n\n-   Reporting Standard SRS 250.0 Superannuation Entity Profile\n-   Reporting Standard SRS 260.0 Trustee Statement\n-   Reporting Standard SRS 340.0 Superannuation Entity Profile\n-   Reporting Standard SRS 350.0 Trustee Statement","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2142},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The determination performs exactly the limited administrative function described—revoking specific superseded reporting standards and managing the transition to new standards. There is no expansion beyond the original purpose of updating superannuation reporting requirements."},"complexity_factors":["Only 2 defined terms in the interpretation section (APRA and corresponding reporting standard)","Single operative mechanism (revocation with transitional declaration under section 15)","No conditional logic, exceptions, or nested provisions","Length of approximately 250 words with minimal cross-referencing"],"plain_english_summary":"**What this does:** This determination cancels four outdated reporting rules for superannuation funds (retirement savings schemes) and replaces them with updated versions.\n\n**Who it affects:** Trustees of superannuation entities—the people or companies responsible for managing Australians' retirement savings.\n\n**The details:** APRA (the Australian Prudential Regulation Authority, which oversees banks and super funds) has revoked four specific reporting standards:\n- SRS 250.0 and SRS 340.0 (Superannuation Entity Profile reports)\n- SRS 260.0 and SRS 350.0 (Trustee Statement reports)\n\n**Transition:** The old rules stop applying when the new corresponding standards take effect. However, trustees must still fulfill any reporting obligations that built up before 30 June 2005.\n\n**Why it matters:** This ensures superannuation funds move to modernized reporting requirements while protecting historical compliance obligations."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-determination-no-45-of-2005","history":"/api/acts/financial-sector-collection-of-data-determination-no-45-of-2005/history","analysis":"/api/acts/financial-sector-collection-of-data-determination-no-45-of-2005/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-determination-no-45-of-2005/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-determination-no-45-of-2005/important-cases","documents":"/api/acts/financial-sector-collection-of-data-determination-no-45-of-2005/documents"}}