{"id":"F2021L01293","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 19 of 2021","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102082,"registerId":"commonwealth-F2021L01293-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard SRS 611.0","sectionType":"part","heading":"Reporting Standard SRS 611.0","content":"![](image.002.png)\n\n# Reporting Standard SRS 611.0\n\n# Member Accounts\n\n![](image.003.png)\n\n### Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\n### Purpose\n\n2. Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may also be used by the Australian Securities and Investments Commission.\n\n### Application\n\n3. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE and eligible rollover fund (ERF) within its business operations[\\[1\\]](#_ftn1).\n\n### Commencement\n\n4. This Reporting Standard applies to reporting periods ending on or after 30 June 2021.\n\n### Reporting periods\n\n5. Reporting periods under this Reporting Standard are each calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year).\n\n### Information required\n\n6. RSE licensees must provide information required under this Reporting Standard for reporting periods ending on or after 30 June 2021.\n\n7. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 for the reporting period ending on 30 June 2021, by 30 September 2021.\n\n8. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 for reporting periods ending on or after 30 September 2021, within 28 calendar days after the end of the relevant reporting period.\n\nNotices\n\n9. If, having regard to the particular circumstances of an RSE, defined benefit RSE or ERF, 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 ERF.\n\n10. Where APRA has changed the reporting periods under paragraph 9, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n11. 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 ERFs 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.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee is nonetheless required to submit the information required no later than the due date.\n\n### Form and method of submission\n\n12. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.\n\n### Quality control\n\n13. The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the RSE, defined benefit RSE or ERF to which the information relates[\\[2\\]](#_ftn2). This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:\n\n(a) an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and\n\n(b) at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of Prudential Standard SPS 310 Audit and Related Matters (SPS 310).\n\n14. All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies, procedures and controls for the authorisation of information submitted to APRA is in place.\n\n### Authorisation\n\n15. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n16. If the information required by this Reporting Standard is provided by an agent who submits the information on the RSE licensee’s behalf, the RSE licensee must:\n\n(a) obtain from the agent a copy of the completed form with the information provided to APRA; and\n\n(b) retain the completed copy.\n\n17. An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:\n\n(a) the Chief Executive Officer of the RSE licensee; or\n\n(b) the Chief Financial Officer of the RSE licensee.\n\n### Minor alterations to forms and instructions\n\n18. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n19. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.\n\n### Interpretation\n\n20. In this Reporting Standard:\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nChief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[\\[3\\]](#_ftn3).\n\nChief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.\n\ndefined benefit RSE has the meaning of a defined benefit fund in subsection 10(1) of the SIS Act.\n\ndue date means the relevant due date under paragraph 7, 8 or, if applicable, paragraph 11 of this Reporting Standard.\n\neligible rollover fund (ERF) has the meaning given in subsection 10(1) of the SIS Act.\n\nMySuper product has the meaning given in subsection 10(1) of the SIS Act.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 9 of this Reporting Standard.\n\n \n\nRSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS Act that is not a defined benefit RSE, pooled superannuation trust, ERF, small APRA fund or single member approved deposit fund[\\[4\\]](#_ftn4).\n\nRSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.\n\nRSE licensee has the meaning given in subsection 10(1) of the SIS Act.\n\nSIS Act means Superannuation Industry (Supervision) Act 1993.\n\n21. In this Reporting Standard, unless the 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.\n\n22. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":0},{"sectionNumber":"Member Accounts","sectionType":"part","heading":"Member Accounts","content":"# Member Accounts\n\n![](image.003.png)","sortOrder":1},{"sectionNumber":"Authority","sectionType":"division","heading":"Authority","content":"### Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"division","heading":"Purpose","content":"### Purpose\n\n2. Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may also be used by the Australian Securities and Investments Commission.","sortOrder":3},{"sectionNumber":"Application","sectionType":"division","heading":"Application","content":"### Application\n\n3. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE and eligible rollover fund (ERF) within its business operations[\\[1\\]](#_ftn1).","sortOrder":4},{"sectionNumber":"Commencement","sectionType":"division","heading":"Commencement","content":"### Commencement\n\n4. This Reporting Standard applies to reporting periods ending on or after 30 June 2021.","sortOrder":5},{"sectionNumber":"Reporting periods","sectionType":"division","heading":"Reporting periods","content":"### Reporting periods\n\n5. Reporting periods under this Reporting Standard are each calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year).","sortOrder":6},{"sectionNumber":"Information required","sectionType":"division","heading":"Information required","content":"### Information required\n\n6. RSE licensees must provide information required under this Reporting Standard for reporting periods ending on or after 30 June 2021.\n\n7. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 for the reporting period ending on 30 June 2021, by 30 September 2021.\n\n8. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 for reporting periods ending on or after 30 September 2021, within 28 calendar days after the end of the relevant reporting period.\n\nNotices\n\n9. If, having regard to the particular circumstances of an RSE, defined benefit RSE or ERF, 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 ERF.\n\n10. Where APRA has changed the reporting periods under paragraph 9, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n11. 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 ERFs 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.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee is nonetheless required to submit the information required no later than the due date.","sortOrder":7},{"sectionNumber":"Form and method of submission","sectionType":"division","heading":"Form and method of submission","content":"### Form and method of submission\n\n12. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.","sortOrder":8},{"sectionNumber":"Quality control","sectionType":"division","heading":"Quality control","content":"### Quality control\n\n13. The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the RSE, defined benefit RSE or ERF to which the information relates[\\[2\\]](#_ftn2). This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:\n\n(a) an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and\n\n(b) at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of Prudential Standard SPS 310 Audit and Related Matters (SPS 310).\n\n14. All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies, procedures and controls for the authorisation of information submitted to APRA is in place.","sortOrder":9},{"sectionNumber":"Authorisation","sectionType":"division","heading":"Authorisation","content":"### Authorisation\n\n15. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n16. If the information required by this Reporting Standard is provided by an agent who submits the information on the RSE licensee’s behalf, the RSE licensee must:\n\n(a) obtain from the agent a copy of the completed form with the information provided to APRA; and\n\n(b) retain the completed copy.\n\n17. An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:\n\n(a) the Chief Executive Officer of the RSE licensee; or\n\n(b) the Chief Financial Officer of the RSE licensee.","sortOrder":10},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"division","heading":"Minor alterations to forms and instructions","content":"### Minor alterations to forms and instructions\n\n18. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n19. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.","sortOrder":11},{"sectionNumber":"Interpretation","sectionType":"division","heading":"Interpretation","content":"### Interpretation\n\n20. In this Reporting Standard:\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nChief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[\\[3\\]](#_ftn3).\n\nChief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.\n\ndefined benefit RSE has the meaning of a defined benefit fund in subsection 10(1) of the SIS Act.\n\ndue date means the relevant due date under paragraph 7, 8 or, if applicable, paragraph 11 of this Reporting Standard.\n\neligible rollover fund (ERF) has the meaning given in subsection 10(1) of the SIS Act.\n\nMySuper product has the meaning given in subsection 10(1) of the SIS Act.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 9 of this Reporting Standard.\n\n \n\nRSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS Act that is not a defined benefit RSE, pooled superannuation trust, ERF, small APRA fund or single member approved deposit fund[\\[4\\]](#_ftn4).\n\nRSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.\n\nRSE licensee has the meaning given in subsection 10(1) of the SIS Act.\n\nSIS Act means Superannuation Industry (Supervision) Act 1993.\n\n21. In this Reporting Standard, unless the 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.\n\n22. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":12},{"sectionNumber":"Reporting Form SRF 611.0","sectionType":"part","heading":"Reporting Form SRF 611.0","content":"# Reporting Form SRF 611.0\n\n# Member Accounts\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 611.0 Member Accounts (SRF 611.0).\n\n## General directions and notes\n\n### Reporting level\n\nSRF 611.0 must be completed for each RSE, defined benefit RSE and ERF.\n\n### Reporting tables\n\nTables 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.\n\nThe 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.\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 611.0 in accordance with the Australian Accounting Standards unless otherwise specified.\n\nMember accounts are to be reported as whole numbers and members’ benefits are to be reported in whole dollars.\n\nItems on SRF 611.0 must be reported as at the end of the reporting period.\n\nSpecific instructions\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\n### Table 1: Member accounts\n\nReport, as at the end of the reporting period, the number of member accounts and the value of members’ benefits for each unique combination of age, sex, members’ benefit bracket and inactive status for the members of the of the RSE, defined benefit RSE or ERF.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Member Age Number | Y | All filers | Whole numbers | Report the age of the member in whole years.If the age of the member is unknown, report 999. |\n| 2 | Sex Type | Y | All filers | FemaleMaleOtherNot Stated Or Inadequately Described | Report the sex of the member. |\n| 3 | Members Benefit Bracket Type | Y | All filers | <$1,000$1,000 to $5,999$6,000 to $9,999$10,000 to $14,999$15,000 to $24,999$25,000 to $39,999$40,000 to $59,999$60,000 to $99,999$100,000 to $199,999$200,000 to $499,999$500,000 to $999,999$1,000,000+ | Report the members’ benefit bracket of the account. |\n| 4 | Inactive Status Indicator | Y | All filers | YesNoNot Applicable | Report the inactive status of the account.Report Yes if the member account is inactive and has been inactive for a continuous period of at least 16 months.Report No if the member account has not been inactive for a continuous period of at least 16 months.Report Not Applicable for any members the inactive definition does not apply to. |\n| 5 | Registrable Superannuation Entity Demographic Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts. |\n| 6 | Members Benefits Demographic Amount | | All filers | Whole dollars | Report the value of members’ benefits. |\n\n### Table 2: Member accounts (MySuper products)\n\nOnly data for MySuper products is to be completed in this table. Report, as at the end of the reporting period, the number of member accounts and the value of members’ benefits for each unique combination of superannuation product identifier, age, sex, members’ benefit bracket and inactive status for the members of the of the RSE, defined benefit RSE or ERF. This table can be left blank if a RSE, defined benefit RSE or ERF does not have any MySuper products.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Superannuation Product Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier. The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2 | Member Age Number | Y | All filers | Whole numbers | Report the age of the member in whole years.If the age of the member is unknown, report 999. |\n| 3 | Sex Type | Y | All filers | FemaleMaleOtherNot Stated Or Inadequately Described | Report the sex of the member. |\n| 4 | Members Benefit Bracket Type | Y | All filers | <$1,000$1,000 to $5,999$6,000 to $9,999$10,000 to $14,999$15,000 to $24,999$25,000 to $39,999$40,000 to $59,999$60,000 to $99,999$100,000 to $199,999$200,000 to $499,999$500,000 to $999,999$1,000,000+ | Report the members’ benefit bracket of the account. |\n| 5 | Inactive Status Indicator | Y | All filers | YesNoNot Applicable | Report the inactive status of the account.Report Yes if the member account is inactive and has been inactive for a continuous period of at least 16 months.Report No if the member account has not been inactive for a continuous period of at least 16 months.Report Not Applicable for any members the inactive definition does not apply to. |\n| 6 | Superannuation Product MySuper Demographic Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts. |\n| 7 | Members Benefits MySuper Demographic Amount | | All filers | Whole dollars | Report the value of members’ benefits. |","sortOrder":13},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 611.0 Member Accounts (SRF 611.0).","sortOrder":15},{"sectionNumber":"General directions and notes","sectionType":"part","heading":"General directions and notes","content":"# Reporting Form SRF 611.0\n\n# Member Accounts\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 611.0 Member Accounts (SRF 611.0).\n\n## General directions and notes\n\n### Reporting level\n\nSRF 611.0 must be completed for each RSE, defined benefit RSE and ERF.\n\n### Reporting tables\n\nTables 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.\n\nThe 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.\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 611.0 in accordance with the Australian Accounting Standards unless otherwise specified.\n\nMember accounts are to be reported as whole numbers and members’ benefits are to be reported in whole dollars.\n\nItems on SRF 611.0 must be reported as at the end of the reporting period.\n\nSpecific instructions\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\n### Table 1: Member accounts\n\nReport, as at the end of the reporting period, the number of member accounts and the value of members’ benefits for each unique combination of age, sex, members’ benefit bracket and inactive status for the members of the of the RSE, defined benefit RSE or ERF.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Member Age Number | Y | All filers | Whole numbers | Report the age of the member in whole years.If the age of the member is unknown, report 999. |\n| 2 | Sex Type | Y | All filers | FemaleMaleOtherNot Stated Or Inadequately Described | Report the sex of the member. |\n| 3 | Members Benefit Bracket Type | Y | All filers | <$1,000$1,000 to $5,999$6,000 to $9,999$10,000 to $14,999$15,000 to $24,999$25,000 to $39,999$40,000 to $59,999$60,000 to $99,999$100,000 to $199,999$200,000 to $499,999$500,000 to $999,999$1,000,000+ | Report the members’ benefit bracket of the account. |\n| 4 | Inactive Status Indicator | Y | All filers | YesNoNot Applicable | Report the inactive status of the account.Report Yes if the member account is inactive and has been inactive for a continuous period of at least 16 months.Report No if the member account has not been inactive for a continuous period of at least 16 months.Report Not Applicable for any members the inactive definition does not apply to. |\n| 5 | Registrable Superannuation Entity Demographic Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts. |\n| 6 | Members Benefits Demographic Amount | | All filers | Whole dollars | Report the value of members’ benefits. |\n\n### Table 2: Member accounts (MySuper products)\n\nOnly data for MySuper products is to be completed in this table. Report, as at the end of the reporting period, the number of member accounts and the value of members’ benefits for each unique combination of superannuation product identifier, age, sex, members’ benefit bracket and inactive status for the members of the of the RSE, defined benefit RSE or ERF. This table can be left blank if a RSE, defined benefit RSE or ERF does not have any MySuper products.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Superannuation Product Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier. The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2 | Member Age Number | Y | All filers | Whole numbers | Report the age of the member in whole years.If the age of the member is unknown, report 999. |\n| 3 | Sex Type | Y | All filers | FemaleMaleOtherNot Stated Or Inadequately Described | Report the sex of the member. |\n| 4 | Members Benefit Bracket Type | Y | All filers | <$1,000$1,000 to $5,999$6,000 to $9,999$10,000 to $14,999$15,000 to $24,999$25,000 to $39,999$40,000 to $59,999$60,000 to $99,999$100,000 to $199,999$200,000 to $499,999$500,000 to $999,999$1,000,000+ | Report the members’ benefit bracket of the account. |\n| 5 | Inactive Status Indicator | Y | All filers | YesNoNot Applicable | Report the inactive status of the account.Report Yes if the member account is inactive and has been inactive for a continuous period of at least 16 months.Report No if the member account has not been inactive for a continuous period of at least 16 months.Report Not Applicable for any members the inactive definition does not apply to. |\n| 6 | Superannuation Product MySuper Demographic Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts. |\n| 7 | Members Benefits MySuper Demographic Amount | | All filers | Whole dollars | Report the value of members’ benefits. |","sortOrder":16},{"sectionNumber":"Reporting level","sectionType":"division","heading":"Reporting level","content":"### Reporting level\n\nSRF 611.0 must be completed for each RSE, defined benefit RSE and ERF.","sortOrder":17},{"sectionNumber":"Reporting tables","sectionType":"division","heading":"Reporting tables","content":"### Reporting tables\n\nTables 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.\n\nThe 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.","sortOrder":18},{"sectionNumber":"Reporting basis and unit of measurement","sectionType":"division","heading":"Reporting basis and unit of measurement","content":"### Reporting basis and unit of measurement\n\nReport all items on SRF 611.0 in accordance with the Australian Accounting Standards unless otherwise specified.\n\nMember accounts are to be reported as whole numbers and members’ benefits are to be reported in whole dollars.\n\nItems on SRF 611.0 must be reported as at the end of the reporting period.\n\nSpecific instructions","sortOrder":19},{"sectionNumber":"Definitions","sectionType":"division","heading":"Definitions","content":"### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).","sortOrder":20},{"sectionNumber":"Table 1: Member accounts","sectionType":"division","heading":"Table 1: Member accounts","content":"### Table 1: Member accounts\n\nReport, as at the end of the reporting period, the number of member accounts and the value of members’ benefits for each unique combination of age, sex, members’ benefit bracket and inactive status for the members of the of the RSE, defined benefit RSE or ERF.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Member Age Number | Y | All filers | Whole numbers | Report the age of the member in whole years.If the age of the member is unknown, report 999. |\n| 2 | Sex Type | Y | All filers | FemaleMaleOtherNot Stated Or Inadequately Described | Report the sex of the member. |\n| 3 | Members Benefit Bracket Type | Y | All filers | <$1,000$1,000 to $5,999$6,000 to $9,999$10,000 to $14,999$15,000 to $24,999$25,000 to $39,999$40,000 to $59,999$60,000 to $99,999$100,000 to $199,999$200,000 to $499,999$500,000 to $999,999$1,000,000+ | Report the members’ benefit bracket of the account. |\n| 4 | Inactive Status Indicator | Y | All filers | YesNoNot Applicable | Report the inactive status of the account.Report Yes if the member account is inactive and has been inactive for a continuous period of at least 16 months.Report No if the member account has not been inactive for a continuous period of at least 16 months.Report Not Applicable for any members the inactive definition does not apply to. |\n| 5 | Registrable Superannuation Entity Demographic Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts. |\n| 6 | Members Benefits Demographic Amount | | All filers | Whole dollars | Report the value of members’ benefits. |","sortOrder":21},{"sectionNumber":"Table 2: Member accounts (MySuper produc","sectionType":"division","heading":"Table 2: Member accounts (MySuper products)","content":"### Table 2: Member accounts (MySuper products)\n\nOnly data for MySuper products is to be completed in this table. Report, as at the end of the reporting period, the number of member accounts and the value of members’ benefits for each unique combination of superannuation product identifier, age, sex, members’ benefit bracket and inactive status for the members of the of the RSE, defined benefit RSE or ERF. This table can be left blank if a RSE, defined benefit RSE or ERF does not have any MySuper products.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Superannuation Product Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier. The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2 | Member Age Number | Y | All filers | Whole numbers | Report the age of the member in whole years.If the age of the member is unknown, report 999. |\n| 3 | Sex Type | Y | All filers | FemaleMaleOtherNot Stated Or Inadequately Described | Report the sex of the member. |\n| 4 | Members Benefit Bracket Type | Y | All filers | <$1,000$1,000 to $5,999$6,000 to $9,999$10,000 to $14,999$15,000 to $24,999$25,000 to $39,999$40,000 to $59,999$60,000 to $99,999$100,000 to $199,999$200,000 to $499,999$500,000 to $999,999$1,000,000+ | Report the members’ benefit bracket of the account. |\n| 5 | Inactive Status Indicator | Y | All filers | YesNoNot Applicable | Report the inactive status of the account.Report Yes if the member account is inactive and has been inactive for a continuous period of at least 16 months.Report No if the member account has not been inactive for a continuous period of at least 16 months.Report Not Applicable for any members the inactive definition does not apply to. |\n| 6 | Superannuation Product MySuper Demographic Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts. |\n| 7 | Members Benefits MySuper Demographic Amount | | All filers | Whole dollars | Report the value of members’ benefits. |","sortOrder":22}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"Scope aligns with the instrument’s stated application: it requires reporting by RSE licensees in respect of each RSE, defined benefit RSE and ERF (para 3) for reporting periods ending on or after 30 June 2021 (para 4). No expansion or narrowing of scope beyond that stated in the document is apparent."},"complexity_factors":["Multiple reporting subjects and levels: applies to RSE licensees for each RSE, defined benefit RSE and ERF (para 3) increasing aggregation and mapping complexity.","Quarterly cadence with specific due dates and APRA discretion to vary or extend reporting periods (paras 5,7–11).","Detailed data disaggregation required (age, sex, benefit bracket, inactive status) and primary-key constraints in tables — higher data validation burden (Instruction Guide: Table 1 and Table 2).","Mandatory electronic submission format and digital certificate signing by authorised officers (paras 12,15–17).","Quality control and auditor review requirement including at least a limited assurance engagement per professional standards (para 13) — adds external assurance costs and coordination.","Cross-references to SIS Act, SRS 101.0 and accounting/auditing standards increase interpretive demands and reliance on other instruments (paras 20–21).","APRA power to make minor form/instruction variations without substantive change creates operational change risk for reporters (paras 18–19)."],"plain_english_summary":"This Reporting Standard requires RSE licensees to submit quarterly electronic demographic and balance data on member accounts — counts and dollar balances broken down by age, sex, benefit bracket and inactive status — with a separate MySuper table. APRA will use the data for prudential supervision and publication and may provide it to ASIC (paras 2,6,12).\n\nRSE licensees bear the cost of data collection, systems controls and auditor review (paras 13–14); APRA sets and may vary reporting timing or grant extensions (paras 5,9–11); authorised officers must digitally sign reports (paras 15–17)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation appears consistent with its original intent as a data collection instrument for prudential supervision. The scope remains focused on member account demographics and balances for superannuation entities, without significant expansion beyond this core purpose."},"complexity_factors":["Extensive cross-referencing to external legislation (SIS Act, Australian Accounting Standards, Auditing Standards, Prudential Standard SPS 310)","Multiple defined terms (12 defined terms in section 20, plus implicit references to SRS 101.0 for additional definitions)","Conditional reporting requirements with different deadlines for initial period (30 June 2021) versus ongoing quarters","Nested conditions for inactive status determination (16-month continuous inactivity threshold)","Dual table structure with different primary key requirements (Table 1 has 4 key fields, Table 2 has 5)","External dependencies — requires alignment with SRF 605.0 for product identifiers","Quality control requirements involving third-party auditors and assurance standards","Discretionary powers granted to APRA (paragraphs 9, 11, 18) that can modify standard requirements"],"plain_english_summary":"This APRA reporting standard requires registrable superannuation entities to submit quarterly, electronic snapshots of member accounts—by age, sex, balance bands, inactive status and MySuper breakdowns—signed by authorised officers and verified by an independent audit. \n\nIt affects RSE licensees (and indirectly millions of members) so APRA (and ASIC) can monitor system risks, inactive accounts, member outcomes and publish data to inform policy and consumer choice."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2021","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2021/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2021/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2021/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2021/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2021/documents"}}