{"id":"F2025L00543","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 4 of 2025","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106314,"registerId":"commonwealth-F2025L00543-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard SRS 251.0","sectionType":"part","heading":"Reporting Standard SRS 251.0","content":"![Commonwealth Coat of Arms of Australia](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 4 of 2025\n\nReporting Standard SRS 251.0 Insurance\n\nFinancial Sector (Collection of Data) Act 2001\n\nI, Andrew Robertson, 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:\n\n1. revoke Financial Sector (Collection of Data) (reporting standard) determination No. 40 of 2023, including Reporting Standard SRS 251.0 Insurance made under that determination; and\n\n1. determine Reporting Standard SRS 251.0 Insurance, in the form set out in the Schedule, which applies to financial sector entities to the extent provided in paragraph 3 of that reporting standard.\n\nUnder section 15 of the Act, I declare that Reporting Standard SRS 251.0 Insurance shall begin to apply to those financial sector entities, and that the revoked reporting standard shall cease to apply, at the start of the day after the day this instrument is registered on the Federal Register of Legislation.\n\nThis instrument commences at the start of the day after the day it is registered on the Federal Register of Legislation.\n\nDated: 30 April 2025\n\nAndrew Robertson\n\nChief Data Officer\n\nTechnology and Data Division\n\nInterpretation\n\nIn this instrument:\n\nAPRA means the Australian Prudential Regulation Authority.\n\nFederal Register of Legislation means the register established and maintained under section 15A of the Legislation Act 2003.\n\nfinancial sector entity means financial sector entities of a kind referred to in paragraphs 5(2)(a) to (d) of the Act.\n\nSchedule\n\nReporting Standard SRS 251.0 Insurance comprises the document commencing on the following page.\n\n \n\n![Commonwealth Coat of Arms of Australia](image.001.png)\n\n# Reporting Standard SRS 251.0\n\n# Insurance\n\n## Objective of this reporting standard\n\nThis Reporting Standard sets out requirements for the provision of information to APRA relating to acquired insurance arrangements within a registrable superannuation entity or defined benefit registrable superannuation entity.\n\nIt includes Reporting Form SRF 251.0 Insurance arrangements, Reporting Form SRF 251.1 Insurance coverage, Reporting Form SRF 251.2 Insurance payments, Reporting Form SRF 251.3 Insurance premiums, Reporting Form SRF 251.4 Insurance table arrangements and associated specific instructions.\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\n1. 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\n1. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE and defined benefit RSE within its business operations[\\[1\\]](#_ftn1).\n\n### Commencement\n\n1. This Reporting Standard commences at the start of the day after the day it is registered on the Federal Register of Legislation.\n\n### Reporting periods\n\n1. 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.\n\n| Reporting Form | Reporting Table | Reporting Period | Due date | First Reporting Period |\n| ------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------- |\n| Reporting Form SRF 251.0 – Insurance arrangements (SRF 251.0) | Table 1 Insurance arrangements | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.1 – Insurance coverage (SRF 251.1) | Table 1 Insurance offeringsTable 2 Member insurance choice | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.2 – Insurance payments (SRF 251.2) | Table 1 Premiums paidTable 2 Claims admittedTable 3 Claims paidTable 4 Claims processingTable 5 TPD assessment | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.3 – Insurance premiums (SRF 251.3) | Table 1 Insurance tablesTable 2 Insurance premiums | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.4 – Insurance table arrangements (SRF 251.4) | Table 1 Insurance table arrangements | Each year ending on 30 June | For the first reporting period: 15 December 2025For subsequent reporting periods: within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n\nQuarterly attestation required\n\n1. An RSE licensee must provide APRA an attestation that the information it last provided APRA on SRF 251.3 and SRF 251.4 under this Reporting Standard is still accurate as at the end of every calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year) or that the RSE licensee has, or will be, providing updated information to APRA in accordance with paragraph 8.\n2. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6, within 28 calendar days after the end of each calendar quarter.\n\nAd-hoc information required\n\n1. Where there is a change in circumstances that results in information reported on SRF 251.3 and/or SRF 251.4, on or after 1 July 2023, to no longer be accurate, the RSE licensee must provide updated information required by this Reporting Standard within 28 calendar days after the end of the calendar quarter in which the change occurred for the periods ending 30 September, 31 December and 31 March.\n\nNotices\n\n1. If, having regard to the particular circumstances of an RSE and defined benefit RSE, 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 or defined benefit RSE.\n2. 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.\n3. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs or defined benefit RSEs within its business operations, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.\n\nNote: For the avoidance of doubt, APRA’s expectation is that if the due date falls on a day other than a usual business day, an RSE licensee will submit the information required no later than the due date.\n\n### Form and method of submission\n\n1. 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\n1. 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, or defined benefit RSE 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 1. 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 2. 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).\n2. 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\n1. 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.\n2. 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 1. obtain from the agent a copy of the completed form with the information provided to APRA; and\n 2. retain the completed copy.\n3. 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 1. the Chief Executive Officer of the RSE licensee; or\n 2. the Chief Financial Officer of the RSE licensee.\n\n### Minor alterations to forms and instructions\n\n1. APRA may make minor variations to:\n \n 1. 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 1. the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n1. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.\n\n### Transition\n\n1. An RSE licensee to which this Reporting Standard applies must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this Reporting Standard; and\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n that ended before 30 June 2025; and\n in relation to which the RSE licensee was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\n Note: For the avoidance of doubt, if an RSE licensee was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the RSE licensee is still required to provide any overdue reporting documents in accordance with the old reporting standard.\n\n### Interpretation\n\n1. 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 defined benefit fund in subsection 10(1) of the SIS Act.\n\ndue date means the relevant due date under paragraph 5, 7, 8, 10, or, if applicable, paragraph 11 of this Reporting Standard.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 9 of this Reporting Standard.\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, 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\n1. In this Reporting Standard, unless an instrument is not disallowable or a 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.\n2. 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":"Insurance","sectionType":"part","heading":"Insurance","content":"# Insurance\n\n## Objective of this reporting standard\n\nThis Reporting Standard sets out requirements for the provision of information to APRA relating to acquired insurance arrangements within a registrable superannuation entity or defined benefit registrable superannuation entity.\n\nIt includes Reporting Form SRF 251.0 Insurance arrangements, Reporting Form SRF 251.1 Insurance coverage, Reporting Form SRF 251.2 Insurance payments, Reporting Form SRF 251.3 Insurance premiums, Reporting Form SRF 251.4 Insurance table arrangements and associated specific instructions.\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\n1. 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\n1. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE and defined benefit RSE within its business operations[\\[1\\]](#_ftn1).\n\n### Commencement\n\n1. This Reporting Standard commences at the start of the day after the day it is registered on the Federal Register of Legislation.\n\n### Reporting periods\n\n1. 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.\n\n| Reporting Form | Reporting Table | Reporting Period | Due date | First Reporting Period |\n| ------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------- |\n| Reporting Form SRF 251.0 – Insurance arrangements (SRF 251.0) | Table 1 Insurance arrangements | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.1 – Insurance coverage (SRF 251.1) | Table 1 Insurance offeringsTable 2 Member insurance choice | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.2 – Insurance payments (SRF 251.2) | Table 1 Premiums paidTable 2 Claims admittedTable 3 Claims paidTable 4 Claims processingTable 5 TPD assessment | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.3 – Insurance premiums (SRF 251.3) | Table 1 Insurance tablesTable 2 Insurance premiums | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.4 – Insurance table arrangements (SRF 251.4) | Table 1 Insurance table arrangements | Each year ending on 30 June | For the first reporting period: 15 December 2025For subsequent reporting periods: within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n\nQuarterly attestation required\n\n1. An RSE licensee must provide APRA an attestation that the information it last provided APRA on SRF 251.3 and SRF 251.4 under this Reporting Standard is still accurate as at the end of every calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year) or that the RSE licensee has, or will be, providing updated information to APRA in accordance with paragraph 8.\n2. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6, within 28 calendar days after the end of each calendar quarter.\n\nAd-hoc information required\n\n1. Where there is a change in circumstances that results in information reported on SRF 251.3 and/or SRF 251.4, on or after 1 July 2023, to no longer be accurate, the RSE licensee must provide updated information required by this Reporting Standard within 28 calendar days after the end of the calendar quarter in which the change occurred for the periods ending 30 September, 31 December and 31 March.\n\nNotices\n\n1. If, having regard to the particular circumstances of an RSE and defined benefit RSE, 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 or defined benefit RSE.\n2. 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.\n3. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs or defined benefit RSEs within its business operations, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.\n\nNote: For the avoidance of doubt, APRA’s expectation is that if the due date falls on a day other than a usual business day, an RSE licensee will submit the information required no later than the due date.\n\n### Form and method of submission\n\n1. 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\n1. 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, or defined benefit RSE 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 1. 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 2. 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).\n2. 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\n1. 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.\n2. 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 1. obtain from the agent a copy of the completed form with the information provided to APRA; and\n 2. retain the completed copy.\n3. 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 1. the Chief Executive Officer of the RSE licensee; or\n 2. the Chief Financial Officer of the RSE licensee.\n\n### Minor alterations to forms and instructions\n\n1. APRA may make minor variations to:\n \n 1. 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 1. the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n1. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.\n\n### Transition\n\n1. An RSE licensee to which this Reporting Standard applies must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this Reporting Standard; and\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n that ended before 30 June 2025; and\n in relation to which the RSE licensee was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\n Note: For the avoidance of doubt, if an RSE licensee was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the RSE licensee is still required to provide any overdue reporting documents in accordance with the old reporting standard.\n\n### Interpretation\n\n1. 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 defined benefit fund in subsection 10(1) of the SIS Act.\n\ndue date means the relevant due date under paragraph 5, 7, 8, 10, or, if applicable, paragraph 11 of this Reporting Standard.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 9 of this Reporting Standard.\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, 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\n1. In this Reporting Standard, unless an instrument is not disallowable or a 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.\n2. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":1},{"sectionNumber":"Objective of this reporting standard","sectionType":"part","heading":"Objective of this reporting standard","content":"## Objective of this reporting standard\n\nThis Reporting Standard sets out requirements for the provision of information to APRA relating to acquired insurance arrangements within a registrable superannuation entity or defined benefit registrable superannuation entity.\n\nIt includes Reporting Form SRF 251.0 Insurance arrangements, Reporting Form SRF 251.1 Insurance coverage, Reporting Form SRF 251.2 Insurance payments, Reporting Form SRF 251.3 Insurance premiums, Reporting Form SRF 251.4 Insurance table arrangements and associated specific instructions.","sortOrder":2},{"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":3},{"sectionNumber":"Purpose","sectionType":"division","heading":"Purpose","content":"### Purpose\n\n1. 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":4},{"sectionNumber":"Application","sectionType":"division","heading":"Application","content":"### Application\n\n1. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE and defined benefit RSE within its business operations[\\[1\\]](#_ftn1).","sortOrder":5},{"sectionNumber":"Commencement","sectionType":"division","heading":"Commencement","content":"### Commencement\n\n1. This Reporting Standard commences at the start of the day after the day it is registered on the Federal Register of Legislation.","sortOrder":6},{"sectionNumber":"Reporting periods","sectionType":"division","heading":"Reporting periods","content":"### Reporting periods\n\n1. 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.\n\n| Reporting Form | Reporting Table | Reporting Period | Due date | First Reporting Period |\n| ------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------- |\n| Reporting Form SRF 251.0 – Insurance arrangements (SRF 251.0) | Table 1 Insurance arrangements | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.1 – Insurance coverage (SRF 251.1) | Table 1 Insurance offeringsTable 2 Member insurance choice | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.2 – Insurance payments (SRF 251.2) | Table 1 Premiums paidTable 2 Claims admittedTable 3 Claims paidTable 4 Claims processingTable 5 TPD assessment | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.3 – Insurance premiums (SRF 251.3) | Table 1 Insurance tablesTable 2 Insurance premiums | Each year ending on 30 June | Within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n| Reporting Form SRF 251.4 – Insurance table arrangements (SRF 251.4) | Table 1 Insurance table arrangements | Each year ending on 30 June | For the first reporting period: 15 December 2025For subsequent reporting periods: within 3 months after the end of the relevant reporting period | The year ending on 30 June 2025 |\n\nQuarterly attestation required\n\n1. An RSE licensee must provide APRA an attestation that the information it last provided APRA on SRF 251.3 and SRF 251.4 under this Reporting Standard is still accurate as at the end of every calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year) or that the RSE licensee has, or will be, providing updated information to APRA in accordance with paragraph 8.\n2. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6, within 28 calendar days after the end of each calendar quarter.\n\nAd-hoc information required\n\n1. Where there is a change in circumstances that results in information reported on SRF 251.3 and/or SRF 251.4, on or after 1 July 2023, to no longer be accurate, the RSE licensee must provide updated information required by this Reporting Standard within 28 calendar days after the end of the calendar quarter in which the change occurred for the periods ending 30 September, 31 December and 31 March.\n\nNotices\n\n1. If, having regard to the particular circumstances of an RSE and defined benefit RSE, 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 or defined benefit RSE.\n2. 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.\n3. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs or defined benefit RSEs within its business operations, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.\n\nNote: For the avoidance of doubt, APRA’s expectation is that if the due date falls on a day other than a usual business day, an RSE licensee will 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\n1. 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\n1. 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, or defined benefit RSE 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 1. 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 2. 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).\n2. 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\n1. 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.\n2. 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 1. obtain from the agent a copy of the completed form with the information provided to APRA; and\n 2. retain the completed copy.\n3. 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 1. the Chief Executive Officer of the RSE licensee; or\n 2. 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\n1. APRA may make minor variations to:\n \n 1. 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 1. the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n1. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.","sortOrder":11},{"sectionNumber":"Transition","sectionType":"division","heading":"Transition","content":"### Transition\n\n1. An RSE licensee to which this Reporting Standard applies must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this Reporting Standard; and\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n that ended before 30 June 2025; and\n in relation to which the RSE licensee was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\n Note: For the avoidance of doubt, if an RSE licensee was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the RSE licensee is still required to provide any overdue reporting documents in accordance with the old reporting standard.","sortOrder":12},{"sectionNumber":"Interpretation","sectionType":"division","heading":"Interpretation","content":"### Interpretation\n\n1. 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 defined benefit fund in subsection 10(1) of the SIS Act.\n\ndue date means the relevant due date under paragraph 5, 7, 8, 10, or, if applicable, paragraph 11 of this Reporting Standard.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 9 of this Reporting Standard.\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, 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\n1. In this Reporting Standard, unless an instrument is not disallowable or a 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.\n2. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":13},{"sectionNumber":"Reporting Form SRF 251.0","sectionType":"part","heading":"Reporting Form SRF 251.0","content":"# Reporting Form SRF 251.0\n\n# Insurance arrangements\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.0 Insurance arrangements (SRF 251.0). This form collects information on the acquired insurance arrangements of a registrable superannuation entity (RSE) and defined benefit RSE.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.0 must be completed for each registrable superannuation entity (RSE) and defined benefit RSE.\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 units of measurement\n\nAmounts in SRF 251.0 are to be reported as whole numbers.\n\nItems on SRF 251.0 must be reported as at the end of the reporting period.\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\nSpecific instructions\n\n### Table 1: Insurance arrangements\n\nReport in table 1 all insurance policies, currently or previously held by the RSE licensee which:\n\n Were in force at any time during the reporting period or in the five years prior to the start of the reporting period; or\n For which one or more of the following activities occurred during the reporting period:\n\n Premiums were paid to the insurer; or\n Claims were received, processed or paid.\n For the period ending 30 June 2021 only: For which one or more of the following activities occurred during the five years prior to the start of the reporting period:\n\n Premiums were paid to the insurer; or\n Claims were received, processed or paid.\n\nReport each such group insurance policy as a separate line with a unique insurance cluster identifier.\n\nAggregate into insurance clusters, by insurer, all such individual insurance policies held by the RSE licensee. Report all insurance clusters that cover or covered five per cent or more of the total number of member accounts with individual insurance policies.\n\nWhere the insurance policy has previously been reported, the same insurance cluster identifier should be used as when the insurance policy was last reported.\n\nThe insurance clusters reported will cover all group insurance policies, but may not cover all individual insurance policies held by the RSE licensee in respect of members of the RSE or defined benefit RSE.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Life Insurance Company Name Text | | All filers | Free text | Report the life insurance company name. |\n| 3 | Life Insurance Company Australian Business Number | | All filers | 11 digit valid ABN | Report the life insurance company ABN. Where the relevant organisation does not have an ABN, leave the life insurance company ABN field blank. For example, where the organisation is domiciled in an overseas jurisdiction. |\n| 4 | Associate Indicator | | All filers | YesNo | Report whether the life insurance company is an associate of the RSE licensee. |\n| 5 | Insurance Cluster Policy Reporting Level Type | | All filers | Single PolicyAggregated Policies | Report the insurance reporting level of the insurance cluster. |\n| 6 | Insurance Cluster Policy Type | | All filers | Group Insurance PolicyIndividual Insurance Policy | Report the insurance policy type of the insurance cluster. |\n| 7 | Insurance Cluster Policy Count | | All filers | Whole numbers | Report the number of insurance policies in the insurance cluster. |\n| 8 | Insurance Policy Identifier | | All filers | Free text | Report the policy number. Leave this field blank for insurance clusters with more than one insurance policy. |\n| 9 | Insurance Cluster Open To New Members Indicator | | All filers | YesNo | Report whether the insurance cluster is open to new members. |\n| 10 | Insurance Cluster Start Date | | All filers | Date values (dd/mm/yyyy) | Report the insurance cluster start date. |\n| 11 | Insurance Cluster End Date | | All filers | Date values (dd/mm/yyyy) | Report the insurance cluster end date. |","sortOrder":14},{"sectionNumber":"Insurance arrangements","sectionType":"part","heading":"Insurance arrangements","content":"# Reporting Form SRF 251.0\n\n# Insurance arrangements\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.0 Insurance arrangements (SRF 251.0). This form collects information on the acquired insurance arrangements of a registrable superannuation entity (RSE) and defined benefit RSE.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.0 must be completed for each registrable superannuation entity (RSE) and defined benefit RSE.\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 units of measurement\n\nAmounts in SRF 251.0 are to be reported as whole numbers.\n\nItems on SRF 251.0 must be reported as at the end of the reporting period.\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\nSpecific instructions\n\n### Table 1: Insurance arrangements\n\nReport in table 1 all insurance policies, currently or previously held by the RSE licensee which:\n\n Were in force at any time during the reporting period or in the five years prior to the start of the reporting period; or\n For which one or more of the following activities occurred during the reporting period:\n\n Premiums were paid to the insurer; or\n Claims were received, processed or paid.\n For the period ending 30 June 2021 only: For which one or more of the following activities occurred during the five years prior to the start of the reporting period:\n\n Premiums were paid to the insurer; or\n Claims were received, processed or paid.\n\nReport each such group insurance policy as a separate line with a unique insurance cluster identifier.\n\nAggregate into insurance clusters, by insurer, all such individual insurance policies held by the RSE licensee. Report all insurance clusters that cover or covered five per cent or more of the total number of member accounts with individual insurance policies.\n\nWhere the insurance policy has previously been reported, the same insurance cluster identifier should be used as when the insurance policy was last reported.\n\nThe insurance clusters reported will cover all group insurance policies, but may not cover all individual insurance policies held by the RSE licensee in respect of members of the RSE or defined benefit RSE.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Life Insurance Company Name Text | | All filers | Free text | Report the life insurance company name. |\n| 3 | Life Insurance Company Australian Business Number | | All filers | 11 digit valid ABN | Report the life insurance company ABN. Where the relevant organisation does not have an ABN, leave the life insurance company ABN field blank. For example, where the organisation is domiciled in an overseas jurisdiction. |\n| 4 | Associate Indicator | | All filers | YesNo | Report whether the life insurance company is an associate of the RSE licensee. |\n| 5 | Insurance Cluster Policy Reporting Level Type | | All filers | Single PolicyAggregated Policies | Report the insurance reporting level of the insurance cluster. |\n| 6 | Insurance Cluster Policy Type | | All filers | Group Insurance PolicyIndividual Insurance Policy | Report the insurance policy type of the insurance cluster. |\n| 7 | Insurance Cluster Policy Count | | All filers | Whole numbers | Report the number of insurance policies in the insurance cluster. |\n| 8 | Insurance Policy Identifier | | All filers | Free text | Report the policy number. Leave this field blank for insurance clusters with more than one insurance policy. |\n| 9 | Insurance Cluster Open To New Members Indicator | | All filers | YesNo | Report whether the insurance cluster is open to new members. |\n| 10 | Insurance Cluster Start Date | | All filers | Date values (dd/mm/yyyy) | Report the insurance cluster start date. |\n| 11 | Insurance Cluster End Date | | All filers | Date values (dd/mm/yyyy) | Report the insurance cluster end date. |","sortOrder":15},{"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 251.0 Insurance arrangements (SRF 251.0). This form collects information on the acquired insurance arrangements of a registrable superannuation entity (RSE) and defined benefit RSE.","sortOrder":16},{"sectionNumber":"General directions and notes","sectionType":"part","heading":"General directions and notes","content":"# Reporting Form SRF 251.0\n\n# Insurance arrangements\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.0 Insurance arrangements (SRF 251.0). This form collects information on the acquired insurance arrangements of a registrable superannuation entity (RSE) and defined benefit RSE.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.0 must be completed for each registrable superannuation entity (RSE) and defined benefit RSE.\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 units of measurement\n\nAmounts in SRF 251.0 are to be reported as whole numbers.\n\nItems on SRF 251.0 must be reported as at the end of the reporting period.\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\nSpecific instructions\n\n### Table 1: Insurance arrangements\n\nReport in table 1 all insurance policies, currently or previously held by the RSE licensee which:\n\n Were in force at any time during the reporting period or in the five years prior to the start of the reporting period; or\n For which one or more of the following activities occurred during the reporting period:\n\n Premiums were paid to the insurer; or\n Claims were received, processed or paid.\n For the period ending 30 June 2021 only: For which one or more of the following activities occurred during the five years prior to the start of the reporting period:\n\n Premiums were paid to the insurer; or\n Claims were received, processed or paid.\n\nReport each such group insurance policy as a separate line with a unique insurance cluster identifier.\n\nAggregate into insurance clusters, by insurer, all such individual insurance policies held by the RSE licensee. Report all insurance clusters that cover or covered five per cent or more of the total number of member accounts with individual insurance policies.\n\nWhere the insurance policy has previously been reported, the same insurance cluster identifier should be used as when the insurance policy was last reported.\n\nThe insurance clusters reported will cover all group insurance policies, but may not cover all individual insurance policies held by the RSE licensee in respect of members of the RSE or defined benefit RSE.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Life Insurance Company Name Text | | All filers | Free text | Report the life insurance company name. |\n| 3 | Life Insurance Company Australian Business Number | | All filers | 11 digit valid ABN | Report the life insurance company ABN. Where the relevant organisation does not have an ABN, leave the life insurance company ABN field blank. For example, where the organisation is domiciled in an overseas jurisdiction. |\n| 4 | Associate Indicator | | All filers | YesNo | Report whether the life insurance company is an associate of the RSE licensee. |\n| 5 | Insurance Cluster Policy Reporting Level Type | | All filers | Single PolicyAggregated Policies | Report the insurance reporting level of the insurance cluster. |\n| 6 | Insurance Cluster Policy Type | | All filers | Group Insurance PolicyIndividual Insurance Policy | Report the insurance policy type of the insurance cluster. |\n| 7 | Insurance Cluster Policy Count | | All filers | Whole numbers | Report the number of insurance policies in the insurance cluster. |\n| 8 | Insurance Policy Identifier | | All filers | Free text | Report the policy number. Leave this field blank for insurance clusters with more than one insurance policy. |\n| 9 | Insurance Cluster Open To New Members Indicator | | All filers | YesNo | Report whether the insurance cluster is open to new members. |\n| 10 | Insurance Cluster Start Date | | All filers | Date values (dd/mm/yyyy) | Report the insurance cluster start date. |\n| 11 | Insurance Cluster End Date | | All filers | Date values (dd/mm/yyyy) | Report the insurance cluster end date. |","sortOrder":17},{"sectionNumber":"Reporting level","sectionType":"division","heading":"Reporting level","content":"### Reporting level\n\nSRF 251.0 must be completed for each registrable superannuation entity (RSE) and defined benefit RSE.","sortOrder":18},{"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":19},{"sectionNumber":"Reporting basis and units of measurement","sectionType":"division","heading":"Reporting basis and units of measurement","content":"### Reporting basis and units of measurement\n\nAmounts in SRF 251.0 are to be reported as whole numbers.\n\nItems on SRF 251.0 must be reported as at the end of the reporting period.","sortOrder":20},{"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).\n\nSpecific instructions","sortOrder":21},{"sectionNumber":"Table 1: Insurance arrangements","sectionType":"division","heading":"Table 1: Insurance arrangements","content":"### Table 1: Insurance arrangements\n\nReport in table 1 all insurance policies, currently or previously held by the RSE licensee which:\n\n Were in force at any time during the reporting period or in the five years prior to the start of the reporting period; or\n For which one or more of the following activities occurred during the reporting period:\n\n Premiums were paid to the insurer; or\n Claims were received, processed or paid.\n For the period ending 30 June 2021 only: For which one or more of the following activities occurred during the five years prior to the start of the reporting period:\n\n Premiums were paid to the insurer; or\n Claims were received, processed or paid.\n\nReport each such group insurance policy as a separate line with a unique insurance cluster identifier.\n\nAggregate into insurance clusters, by insurer, all such individual insurance policies held by the RSE licensee. Report all insurance clusters that cover or covered five per cent or more of the total number of member accounts with individual insurance policies.\n\nWhere the insurance policy has previously been reported, the same insurance cluster identifier should be used as when the insurance policy was last reported.\n\nThe insurance clusters reported will cover all group insurance policies, but may not cover all individual insurance policies held by the RSE licensee in respect of members of the RSE or defined benefit RSE.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Life Insurance Company Name Text | | All filers | Free text | Report the life insurance company name. |\n| 3 | Life Insurance Company Australian Business Number | | All filers | 11 digit valid ABN | Report the life insurance company ABN. Where the relevant organisation does not have an ABN, leave the life insurance company ABN field blank. For example, where the organisation is domiciled in an overseas jurisdiction. |\n| 4 | Associate Indicator | | All filers | YesNo | Report whether the life insurance company is an associate of the RSE licensee. |\n| 5 | Insurance Cluster Policy Reporting Level Type | | All filers | Single PolicyAggregated Policies | Report the insurance reporting level of the insurance cluster. |\n| 6 | Insurance Cluster Policy Type | | All filers | Group Insurance PolicyIndividual Insurance Policy | Report the insurance policy type of the insurance cluster. |\n| 7 | Insurance Cluster Policy Count | | All filers | Whole numbers | Report the number of insurance policies in the insurance cluster. |\n| 8 | Insurance Policy Identifier | | All filers | Free text | Report the policy number. Leave this field blank for insurance clusters with more than one insurance policy. |\n| 9 | Insurance Cluster Open To New Members Indicator | | All filers | YesNo | Report whether the insurance cluster is open to new members. |\n| 10 | Insurance Cluster Start Date | | All filers | Date values (dd/mm/yyyy) | Report the insurance cluster start date. |\n| 11 | Insurance Cluster End Date | | All filers | Date values (dd/mm/yyyy) | Report the insurance cluster end date. |","sortOrder":22},{"sectionNumber":"Reporting Form SRF 251.1","sectionType":"part","heading":"Reporting Form SRF 251.1","content":"# Reporting Form SRF 251.1\n\n# Insurance coverage\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.1 Insurance coverage (SRF 251.1). This form collects information on the linkages between insurance policies and superannuation products, as well as the decisions that members are making in relation to their insurance cover within superannuation.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.1 must be completed for each group insurance policy within the RSE or defined benefit RSE which has been in force at any time during the reporting period.\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\nAmounts in SRF 251.1 are to be reported as whole numbers or whole dollars.\n\nItems on SRF 251.1 must be reported as at the end of the reporting period, as at the start of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nThese instructions specify the reporting basis and unit of measurement that apply to each item.\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\nSpecific instructions\n\n### Table 1: Insurance offerings\n\nReport columns 1 to 4 and 8 as at the end of the reporting period. Report column 5 as at the start of the reporting period. Report columns 6 and 7 with respect to transactions that occurred during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | 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| 3 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceBundled Life And Total And Permanent Disability InsuranceBundled Life And Income Protection InsuranceBundled Total And Permanent Disability And Income Protection InsuranceBundled Life Total And Permanent Disability And Income Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 4 | Insurance Default Cover Offered Indicator | | All filers | YesNo | Report if there is default cover offered for the specified insurance cover type. |\n| 5 | Insurance Cover Superannuation Product Start Period Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover at the start of the reporting period. |\n| 6 | Insurance Cover Superannuation Product New Business Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts that had cover at the end of the reporting period that did not have cover at the start of the reporting period. |\n| 7 | Insurance Cover Superannuation Product Ceased Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts that had cover at the start of the reporting period that did not have cover at the end of the reporting period. |\n| 8 | Insurance Cover Superannuation Product End Period Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover at the end of the reporting period. |\n\n### Table 2: Member insurance choice\n\nReport Table 2 as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Default Cover Offered Indicator | Y | All filers | YesNo | Report the default cover offered indicator.i.e. would the member have cover at the end of the reporting period if they had made no elections or applications regarding insurance cover. |\n| 4 | Insurance Current Level Cover Type | Y | All filers | No CoverLess Cover Than DefaultDefault Level Of CoverMore Cover Than Default No UnderwritingMore Cover Than Default With Underwriting | Report the current level of cover.i.e. how does the member’s current level of cover compare the level of cover that they would have should they have made no elections or applications regarding insurance cover. |\n| 5 | Insurance Cover Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover. |\n| 6 | Insurance Cover Aggregate Amount | | All filers | Whole dollars | Report the aggregate cover of member accounts with insurance cover. For IP Insurance this must be specified as an annual amount. |","sortOrder":23},{"sectionNumber":"Insurance coverage","sectionType":"part","heading":"Insurance coverage","content":"# Reporting Form SRF 251.1\n\n# Insurance coverage\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.1 Insurance coverage (SRF 251.1). This form collects information on the linkages between insurance policies and superannuation products, as well as the decisions that members are making in relation to their insurance cover within superannuation.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.1 must be completed for each group insurance policy within the RSE or defined benefit RSE which has been in force at any time during the reporting period.\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\nAmounts in SRF 251.1 are to be reported as whole numbers or whole dollars.\n\nItems on SRF 251.1 must be reported as at the end of the reporting period, as at the start of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nThese instructions specify the reporting basis and unit of measurement that apply to each item.\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\nSpecific instructions\n\n### Table 1: Insurance offerings\n\nReport columns 1 to 4 and 8 as at the end of the reporting period. Report column 5 as at the start of the reporting period. Report columns 6 and 7 with respect to transactions that occurred during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | 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| 3 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceBundled Life And Total And Permanent Disability InsuranceBundled Life And Income Protection InsuranceBundled Total And Permanent Disability And Income Protection InsuranceBundled Life Total And Permanent Disability And Income Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 4 | Insurance Default Cover Offered Indicator | | All filers | YesNo | Report if there is default cover offered for the specified insurance cover type. |\n| 5 | Insurance Cover Superannuation Product Start Period Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover at the start of the reporting period. |\n| 6 | Insurance Cover Superannuation Product New Business Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts that had cover at the end of the reporting period that did not have cover at the start of the reporting period. |\n| 7 | Insurance Cover Superannuation Product Ceased Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts that had cover at the start of the reporting period that did not have cover at the end of the reporting period. |\n| 8 | Insurance Cover Superannuation Product End Period Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover at the end of the reporting period. |\n\n### Table 2: Member insurance choice\n\nReport Table 2 as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Default Cover Offered Indicator | Y | All filers | YesNo | Report the default cover offered indicator.i.e. would the member have cover at the end of the reporting period if they had made no elections or applications regarding insurance cover. |\n| 4 | Insurance Current Level Cover Type | Y | All filers | No CoverLess Cover Than DefaultDefault Level Of CoverMore Cover Than Default No UnderwritingMore Cover Than Default With Underwriting | Report the current level of cover.i.e. how does the member’s current level of cover compare the level of cover that they would have should they have made no elections or applications regarding insurance cover. |\n| 5 | Insurance Cover Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover. |\n| 6 | Insurance Cover Aggregate Amount | | All filers | Whole dollars | Report the aggregate cover of member accounts with insurance cover. For IP Insurance this must be specified as an annual amount. |","sortOrder":24},{"sectionNumber":"Reporting basis and unit of measurement","sectionType":"division","heading":"Reporting basis and unit of measurement","content":"### Reporting basis and unit of measurement\n\nAmounts in SRF 251.1 are to be reported as whole numbers or whole dollars.\n\nItems on SRF 251.1 must be reported as at the end of the reporting period, as at the start of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nThese instructions specify the reporting basis and unit of measurement that apply to each item.","sortOrder":29},{"sectionNumber":"Table 1: Insurance offerings","sectionType":"division","heading":"Table 1: Insurance offerings","content":"### Table 1: Insurance offerings\n\nReport columns 1 to 4 and 8 as at the end of the reporting period. Report column 5 as at the start of the reporting period. Report columns 6 and 7 with respect to transactions that occurred during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | 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| 3 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceBundled Life And Total And Permanent Disability InsuranceBundled Life And Income Protection InsuranceBundled Total And Permanent Disability And Income Protection InsuranceBundled Life Total And Permanent Disability And Income Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 4 | Insurance Default Cover Offered Indicator | | All filers | YesNo | Report if there is default cover offered for the specified insurance cover type. |\n| 5 | Insurance Cover Superannuation Product Start Period Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover at the start of the reporting period. |\n| 6 | Insurance Cover Superannuation Product New Business Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts that had cover at the end of the reporting period that did not have cover at the start of the reporting period. |\n| 7 | Insurance Cover Superannuation Product Ceased Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts that had cover at the start of the reporting period that did not have cover at the end of the reporting period. |\n| 8 | Insurance Cover Superannuation Product End Period Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover at the end of the reporting period. |","sortOrder":31},{"sectionNumber":"Table 2: Member insurance choice","sectionType":"division","heading":"Table 2: Member insurance choice","content":"### Table 2: Member insurance choice\n\nReport Table 2 as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Default Cover Offered Indicator | Y | All filers | YesNo | Report the default cover offered indicator.i.e. would the member have cover at the end of the reporting period if they had made no elections or applications regarding insurance cover. |\n| 4 | Insurance Current Level Cover Type | Y | All filers | No CoverLess Cover Than DefaultDefault Level Of CoverMore Cover Than Default No UnderwritingMore Cover Than Default With Underwriting | Report the current level of cover.i.e. how does the member’s current level of cover compare the level of cover that they would have should they have made no elections or applications regarding insurance cover. |\n| 5 | Insurance Cover Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover. |\n| 6 | Insurance Cover Aggregate Amount | | All filers | Whole dollars | Report the aggregate cover of member accounts with insurance cover. For IP Insurance this must be specified as an annual amount. |","sortOrder":32},{"sectionNumber":"Reporting Form SRF 251.2","sectionType":"part","heading":"Reporting Form SRF 251.2","content":"# Reporting Form SRF 251.2\n\n# Insurance payments\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.2 Insurance payments (SRF 251.2). This form collects information on premium payments made to insurers and the claims management process.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.2 must be completed for each RSE or defined benefit RSE.\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\nAmounts in SRF 251.2 are to be reported as whole numbers or whole dollars.\n\nItems on SRF 251.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period. Unless otherwise specified, report information with respect to transactions that occurred during the reporting period.\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\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\nSpecific instructions\n\n### Table 1: Premiums paid\n\nReport all premiums paid to insurers or rebates received during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | -------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Cover Year Date | Y | All filers | Date (yyyy) | Report the year of cover. |\n| 4 | Insurance Premium Collected Amount | | All filers | Whole dollars | Report the insurance premium collected. |\n| 5 | Insurance Premium Paid Amount | | All filers | Whole dollars | Report the insurance premium paid to the insurer. |\n| 6 | Insurance Premium Rebate Amount | | All filers | Whole dollars | Report the insurance premium rebate received from the insurer. |\n| 7 | Insurance Premium Rebate Paid to Members Amount | | All filers | Whole dollars | Report the insurance premium rebate paid to members. |\n\n### Table 2: Claims admitted\n\nReport all claims that were admitted during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Incident Year Date | Y | All filers | Date (yyyy) | Report the year of incident. |\n| 4 | Insurance Claim Admitted Count | | All filers | Whole numbers | Report the number of claims admitted. For example, for IP Insurance report the total number of IP Insurance claims admitted during the period. |\n| 5 | Insurance Claim Admitted Amount | | All filers | Whole dollars | Report the aggregate cover of claims admitted. For example, for Life Insurance report the total value of Life Insurance claims admitted during the period.For IP Insurance report the total annual insured amount for the admitted claims. |\n| 6 | Insurance Average Claim Duration Number | | All filers | Whole numbers | Report the average claim duration in days for claims admitted during the period. |\n\n### Table 3: Claims paid\n\nReport all claims that were paid during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Incident Year Date | Y | All filers | Date (yyyy) | Report the year of incident. |\n| 4 | Insurance Claim Admitted Year Date | Y | All filers | Date (yyyy) | Report the year of admittance. |\n| 5 | Insurance Claim Payer Type | Y | All filers | RSE licenseeInsurerOtherNot Applicable | Report the claims paid to member by. |\n| 6 | Insurance Claim Paid Count | | All filers | Whole numbers | Report the number of claims paid in the reporting period. For example, for IP Insurance report the total number of IP Insurance claims paid during the period. |\n| 7 | Insurance Claim Paid Amount | | All filers | Whole dollars | Report the value of claims paid during the period. For example, for IP Insurance report the total value of IP Insurance claims for the period. |\n\n### Table 4: Claims processing\n\nReport all claims that were processed during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Claim Start Period Undetermined Count | | All filers | Whole numbers | Report the number of undetermined claims as at the beginning of the reporting period. |\n| 4 | Insurance Claim Received Count | | All filers | Whole numbers | Report the number of claims received. |\n| 5 | Insurance Claim Reopened Count | | All filers | Whole numbers | Report the number of claims re-opened. |\n| 6 | Insurance Claim Withdrawn Count | | All filers | Whole numbers | Report the number of claims withdrawn. |\n| 7 | Insurance Claim Admitted Count | | All filers | Whole numbers | Report the number of claims admitted. |\n| 8 | Insurance Claim Declined Count | | All filers | Whole numbers | Report the number of claims declined. |\n| 9 | Insurance Claim Finalised Other Count | | All filers | Whole numbers | Report the number of claims finalised - other. |\n| 10 | Insurance Claim End Period Undetermined Count | | All filers | Whole numbers | Report the number of undetermined claims as at the end of the reporting period. |\n| 11 | Insurance Claim Average Undetermined Duration Number | | All filers | Whole numbers | Report the average undetermined claim duration in days as at the end of the reporting period. |\n\n### Table 5: TPD assessment\n\nReport TPD claims that were processed during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Assessment Criteria Total And Permanent Disability Type | Y | All filers | Activities Of Daily LifeAny OccupationOwn OccupationOther | Report the TPD assessment criteria. |\n| 3 | Assessment Criteria Other Total And Permanent Disability Description Text | Y | All filers | Free text | Where ‘Other’ has been selected in Column 2, report the description of the other TPD assessment criteria. Please use separate entries should there be multiple definitions that need to be reported. Report ‘not applicable’ or ‘0’ for this item if ‘Activities Of Daily Life’, ‘Any Occupation’, or ‘Own Occupation’ have been selected for Column 2 of this table. |\n| 4 | Insurance Claim Assessment Type | Y | All filers | AdmittedDeclinedFinalised Other | Report the claim assessment. |\n| 5 | Insurance Claim Total And Permanent Disability Count | | All filers | Whole numbers | Report the number of claims. |\n| 6 | Insurance Claim Total And Permanent Disability Amount | | All filers | Whole dollars | Report the aggregate cover of TPD insurance claims finalised. |","sortOrder":33},{"sectionNumber":"Insurance payments","sectionType":"part","heading":"Insurance payments","content":"# Reporting Form SRF 251.2\n\n# Insurance payments\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.2 Insurance payments (SRF 251.2). This form collects information on premium payments made to insurers and the claims management process.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.2 must be completed for each RSE or defined benefit RSE.\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\nAmounts in SRF 251.2 are to be reported as whole numbers or whole dollars.\n\nItems on SRF 251.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period. Unless otherwise specified, report information with respect to transactions that occurred during the reporting period.\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\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\nSpecific instructions\n\n### Table 1: Premiums paid\n\nReport all premiums paid to insurers or rebates received during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | -------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Cover Year Date | Y | All filers | Date (yyyy) | Report the year of cover. |\n| 4 | Insurance Premium Collected Amount | | All filers | Whole dollars | Report the insurance premium collected. |\n| 5 | Insurance Premium Paid Amount | | All filers | Whole dollars | Report the insurance premium paid to the insurer. |\n| 6 | Insurance Premium Rebate Amount | | All filers | Whole dollars | Report the insurance premium rebate received from the insurer. |\n| 7 | Insurance Premium Rebate Paid to Members Amount | | All filers | Whole dollars | Report the insurance premium rebate paid to members. |\n\n### Table 2: Claims admitted\n\nReport all claims that were admitted during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Incident Year Date | Y | All filers | Date (yyyy) | Report the year of incident. |\n| 4 | Insurance Claim Admitted Count | | All filers | Whole numbers | Report the number of claims admitted. For example, for IP Insurance report the total number of IP Insurance claims admitted during the period. |\n| 5 | Insurance Claim Admitted Amount | | All filers | Whole dollars | Report the aggregate cover of claims admitted. For example, for Life Insurance report the total value of Life Insurance claims admitted during the period.For IP Insurance report the total annual insured amount for the admitted claims. |\n| 6 | Insurance Average Claim Duration Number | | All filers | Whole numbers | Report the average claim duration in days for claims admitted during the period. |\n\n### Table 3: Claims paid\n\nReport all claims that were paid during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Incident Year Date | Y | All filers | Date (yyyy) | Report the year of incident. |\n| 4 | Insurance Claim Admitted Year Date | Y | All filers | Date (yyyy) | Report the year of admittance. |\n| 5 | Insurance Claim Payer Type | Y | All filers | RSE licenseeInsurerOtherNot Applicable | Report the claims paid to member by. |\n| 6 | Insurance Claim Paid Count | | All filers | Whole numbers | Report the number of claims paid in the reporting period. For example, for IP Insurance report the total number of IP Insurance claims paid during the period. |\n| 7 | Insurance Claim Paid Amount | | All filers | Whole dollars | Report the value of claims paid during the period. For example, for IP Insurance report the total value of IP Insurance claims for the period. |\n\n### Table 4: Claims processing\n\nReport all claims that were processed during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Claim Start Period Undetermined Count | | All filers | Whole numbers | Report the number of undetermined claims as at the beginning of the reporting period. |\n| 4 | Insurance Claim Received Count | | All filers | Whole numbers | Report the number of claims received. |\n| 5 | Insurance Claim Reopened Count | | All filers | Whole numbers | Report the number of claims re-opened. |\n| 6 | Insurance Claim Withdrawn Count | | All filers | Whole numbers | Report the number of claims withdrawn. |\n| 7 | Insurance Claim Admitted Count | | All filers | Whole numbers | Report the number of claims admitted. |\n| 8 | Insurance Claim Declined Count | | All filers | Whole numbers | Report the number of claims declined. |\n| 9 | Insurance Claim Finalised Other Count | | All filers | Whole numbers | Report the number of claims finalised - other. |\n| 10 | Insurance Claim End Period Undetermined Count | | All filers | Whole numbers | Report the number of undetermined claims as at the end of the reporting period. |\n| 11 | Insurance Claim Average Undetermined Duration Number | | All filers | Whole numbers | Report the average undetermined claim duration in days as at the end of the reporting period. |\n\n### Table 5: TPD assessment\n\nReport TPD claims that were processed during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Assessment Criteria Total And Permanent Disability Type | Y | All filers | Activities Of Daily LifeAny OccupationOwn OccupationOther | Report the TPD assessment criteria. |\n| 3 | Assessment Criteria Other Total And Permanent Disability Description Text | Y | All filers | Free text | Where ‘Other’ has been selected in Column 2, report the description of the other TPD assessment criteria. Please use separate entries should there be multiple definitions that need to be reported. Report ‘not applicable’ or ‘0’ for this item if ‘Activities Of Daily Life’, ‘Any Occupation’, or ‘Own Occupation’ have been selected for Column 2 of this table. |\n| 4 | Insurance Claim Assessment Type | Y | All filers | AdmittedDeclinedFinalised Other | Report the claim assessment. |\n| 5 | Insurance Claim Total And Permanent Disability Count | | All filers | Whole numbers | Report the number of claims. |\n| 6 | Insurance Claim Total And Permanent Disability Amount | | All filers | Whole dollars | Report the aggregate cover of TPD insurance claims finalised. |","sortOrder":34},{"sectionNumber":"Table 1: Premiums paid","sectionType":"division","heading":"Table 1: Premiums paid","content":"### Table 1: Premiums paid\n\nReport all premiums paid to insurers or rebates received during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | -------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Cover Year Date | Y | All filers | Date (yyyy) | Report the year of cover. |\n| 4 | Insurance Premium Collected Amount | | All filers | Whole dollars | Report the insurance premium collected. |\n| 5 | Insurance Premium Paid Amount | | All filers | Whole dollars | Report the insurance premium paid to the insurer. |\n| 6 | Insurance Premium Rebate Amount | | All filers | Whole dollars | Report the insurance premium rebate received from the insurer. |\n| 7 | Insurance Premium Rebate Paid to Members Amount | | All filers | Whole dollars | Report the insurance premium rebate paid to members. |","sortOrder":41},{"sectionNumber":"Table 2: Claims admitted","sectionType":"division","heading":"Table 2: Claims admitted","content":"### Table 2: Claims admitted\n\nReport all claims that were admitted during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Incident Year Date | Y | All filers | Date (yyyy) | Report the year of incident. |\n| 4 | Insurance Claim Admitted Count | | All filers | Whole numbers | Report the number of claims admitted. For example, for IP Insurance report the total number of IP Insurance claims admitted during the period. |\n| 5 | Insurance Claim Admitted Amount | | All filers | Whole dollars | Report the aggregate cover of claims admitted. For example, for Life Insurance report the total value of Life Insurance claims admitted during the period.For IP Insurance report the total annual insured amount for the admitted claims. |\n| 6 | Insurance Average Claim Duration Number | | All filers | Whole numbers | Report the average claim duration in days for claims admitted during the period. |","sortOrder":42},{"sectionNumber":"Table 3: Claims paid","sectionType":"division","heading":"Table 3: Claims paid","content":"### Table 3: Claims paid\n\nReport all claims that were paid during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Incident Year Date | Y | All filers | Date (yyyy) | Report the year of incident. |\n| 4 | Insurance Claim Admitted Year Date | Y | All filers | Date (yyyy) | Report the year of admittance. |\n| 5 | Insurance Claim Payer Type | Y | All filers | RSE licenseeInsurerOtherNot Applicable | Report the claims paid to member by. |\n| 6 | Insurance Claim Paid Count | | All filers | Whole numbers | Report the number of claims paid in the reporting period. For example, for IP Insurance report the total number of IP Insurance claims paid during the period. |\n| 7 | Insurance Claim Paid Amount | | All filers | Whole dollars | Report the value of claims paid during the period. For example, for IP Insurance report the total value of IP Insurance claims for the period. |","sortOrder":43},{"sectionNumber":"Table 4: Claims processing","sectionType":"division","heading":"Table 4: Claims processing","content":"### Table 4: Claims processing\n\nReport all claims that were processed during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Insurance Cover Type | Y | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 3 | Insurance Claim Start Period Undetermined Count | | All filers | Whole numbers | Report the number of undetermined claims as at the beginning of the reporting period. |\n| 4 | Insurance Claim Received Count | | All filers | Whole numbers | Report the number of claims received. |\n| 5 | Insurance Claim Reopened Count | | All filers | Whole numbers | Report the number of claims re-opened. |\n| 6 | Insurance Claim Withdrawn Count | | All filers | Whole numbers | Report the number of claims withdrawn. |\n| 7 | Insurance Claim Admitted Count | | All filers | Whole numbers | Report the number of claims admitted. |\n| 8 | Insurance Claim Declined Count | | All filers | Whole numbers | Report the number of claims declined. |\n| 9 | Insurance Claim Finalised Other Count | | All filers | Whole numbers | Report the number of claims finalised - other. |\n| 10 | Insurance Claim End Period Undetermined Count | | All filers | Whole numbers | Report the number of undetermined claims as at the end of the reporting period. |\n| 11 | Insurance Claim Average Undetermined Duration Number | | All filers | Whole numbers | Report the average undetermined claim duration in days as at the end of the reporting period. |","sortOrder":44},{"sectionNumber":"Table 5: TPD assessment","sectionType":"division","heading":"Table 5: TPD assessment","content":"### Table 5: TPD assessment\n\nReport TPD claims that were processed during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 2 | Assessment Criteria Total And Permanent Disability Type | Y | All filers | Activities Of Daily LifeAny OccupationOwn OccupationOther | Report the TPD assessment criteria. |\n| 3 | Assessment Criteria Other Total And Permanent Disability Description Text | Y | All filers | Free text | Where ‘Other’ has been selected in Column 2, report the description of the other TPD assessment criteria. Please use separate entries should there be multiple definitions that need to be reported. Report ‘not applicable’ or ‘0’ for this item if ‘Activities Of Daily Life’, ‘Any Occupation’, or ‘Own Occupation’ have been selected for Column 2 of this table. |\n| 4 | Insurance Claim Assessment Type | Y | All filers | AdmittedDeclinedFinalised Other | Report the claim assessment. |\n| 5 | Insurance Claim Total And Permanent Disability Count | | All filers | Whole numbers | Report the number of claims. |\n| 6 | Insurance Claim Total And Permanent Disability Amount | | All filers | Whole dollars | Report the aggregate cover of TPD insurance claims finalised. |","sortOrder":45},{"sectionNumber":"Reporting Form SRF 251.3","sectionType":"part","heading":"Reporting Form SRF 251.3","content":"# Reporting Form SRF 251.3\n\n# Insurance premiums\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.3 Insurance premiums (SRF 251.3). This form collects information on insurance premiums disclosed to members on a forward-looking basis.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.3 must be completed for each group insurance policy within an RSE or defined benefit RSE in force as at the end of the reporting period.\n\nReporting in SRF 251.3 must include each group insurance policy that is offered on a default basis and has been reported as such in ‘Insurance Default Cover Offered Indicator’ (SRF 251.1 Table 1, Column 4).\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\nAmounts in SRF 251.3 are to be reported as percentages, whole numbers or whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\nItems on SRF 251.3 must be reported as at the end of the reporting period, or, where an RSE licensee is submitting ad-hoc information, as at the date of the change.\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\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\nSpecific instructions\n\n### Table 1: Insurance tables\n\nTable 1 defines insurance tables that are used to group premiums disclosed in Table 2. Report under Table 1 to define all insurance tables for each group insurance policy within the RSE.\n\nWhere different premium rates apply to different occupation categories, report a row with a different Insurance Table Identifier for each premium rate in Table 1. RSE licensees should report ‘Yes’ in ‘Occupation Category Cover Included Indicator’ columns (SRF 251.3 Table 1, Columns 7 to 12) for one or more occupation categories that would be covered under the RSE's occupation definition.\n\nReporting in SRF 251.3 must include each group insurance policy that is offered on a default basis and has been reported as such in ‘Insurance Default Cover Offered Indicator’ (SRF 251.1 Table 1, Column 4).\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Table Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance table identifier. |\n| 2 | Insurance Cluster Identifier | | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 3 | Insurance Cluster Subgroup Text | | All filers | Free text | Report the insurance cluster subgroup. |\n| 4 | Insurance Cover Type | | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceBundled Life And Total And Permanent Disability InsuranceBundled Life And Income Protection InsuranceBundled Total And Permanent Disability And Income Protection InsuranceBundled Life Total And Permanent Disability And Income Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 5 | Worker Category Text | | All filers | Free text | Report the worker category. |\n| 6 | Worker Category Default Indicator | | All filers | YesNo | Report the default worker category indicator. |\n| 7 | Occupation Category 1 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 1 occupations indicator. |\n| 8 | Occupation Category 2 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 2 occupations. |\n| 9 | Occupation Category 3 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 3 occupations indicator. |\n| 10 | Occupation Category 4 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 4 occupations indicator. |\n| 11 | Occupation Category 5 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 5 occupations indicator. |\n| 12 | Occupation Category 6 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 6 occupations indicator. |\n| 13 | Smoker Status Type | | All filers | SmokerNon SmokerAggregate | Report the smoker status. |\n| 14 | Smoker Status Default Indicator | | All filers | YesNo | Report the default smoker status indicator. |\n| 15 | Insurance Cover Valuation Basis Type | | All filers | Agreed ValueIndemnity ValueNot Applicable | Report the cover valuation basis. |\n| 16 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to insurance, report the date of change. Where there is no change, leave this field blank. |\n\n### Table 2: Insurance premiums\n\nReport the items in Table 2 for each premium disclosed for each insurance table defined in Table 1 as at the end of the reporting period. This table collects information on insurance premiums disclosed to members on a forward-looking basis.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Table Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance table identifier. |\n| 2 | Sex Type | Y | All filers | FemaleMaleOtherNot Stated Or Inadequately DescribedAggregate | Report the sex of the insured person. |\n| 3 | Member Age Number | Y | All filers | Whole numbers | Report the age of the insured person. |\n| 4 | Insurance Income Protection Waiting Period Number | Y | All filers | Whole numbers | Report the income protection waiting period in days.If the premium charged does not include cover for income protection insurance, report 999. |\n| 5 | Insurance Income Protection Benefit Period Type | Y | All filers | Up To 1 YearUp To 2 YearsUp To 5 YearsUntil Age 60Until Age 65Until Age 67Until Age 70OtherNot Applicable | Report the income protection benefit period. |\n| 6 | Insurance Cover Default Life Insurance Cover Level Amount | | All filers | Whole dollars | Report the default level of cover for life insurance as a dollar amount. |\n| 7 | Insurance Cover Default Total And Permanent Disability Insurance Cover Level Amount | | All filers | Whole dollars | Report the default level of cover for total and permanent disability insurance as a dollar amount. |\n| 8 | Insurance Cover Default Income Protection Insurance Cover Level Amount | | All filers | Whole dollars | Report the default level of cover for income protection insurance as a dollar amount. |\n| 9 | Insurance Cover Default Cover Level Salary Percent | | All filers | Percentage to 2 decimal places | Report the default level of cover as a percentage of salary. |\n| 10 | Insurance Cover Cost Amount | | All filers | Whole dollars | Report the annual cost of cover for the default level of cover.Where the default level of cover has been expressed as a percentage of salary, report the annual cost of cover per $1000 of cover. |\n| 11 | Insurance Premium Members Tax Rebate Amount | | All filers | Whole dollars | Report the premium tax rebate provided to members. |\n| 12 | Date Of Change | | All filers | Date values(dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to insurance, report the date of change. Where there is no change, leave this field blank. |","sortOrder":46},{"sectionNumber":"Insurance premiums","sectionType":"part","heading":"Insurance premiums","content":"# Reporting Form SRF 251.3\n\n# Insurance premiums\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.3 Insurance premiums (SRF 251.3). This form collects information on insurance premiums disclosed to members on a forward-looking basis.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.3 must be completed for each group insurance policy within an RSE or defined benefit RSE in force as at the end of the reporting period.\n\nReporting in SRF 251.3 must include each group insurance policy that is offered on a default basis and has been reported as such in ‘Insurance Default Cover Offered Indicator’ (SRF 251.1 Table 1, Column 4).\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\nAmounts in SRF 251.3 are to be reported as percentages, whole numbers or whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\nItems on SRF 251.3 must be reported as at the end of the reporting period, or, where an RSE licensee is submitting ad-hoc information, as at the date of the change.\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\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\nSpecific instructions\n\n### Table 1: Insurance tables\n\nTable 1 defines insurance tables that are used to group premiums disclosed in Table 2. Report under Table 1 to define all insurance tables for each group insurance policy within the RSE.\n\nWhere different premium rates apply to different occupation categories, report a row with a different Insurance Table Identifier for each premium rate in Table 1. RSE licensees should report ‘Yes’ in ‘Occupation Category Cover Included Indicator’ columns (SRF 251.3 Table 1, Columns 7 to 12) for one or more occupation categories that would be covered under the RSE's occupation definition.\n\nReporting in SRF 251.3 must include each group insurance policy that is offered on a default basis and has been reported as such in ‘Insurance Default Cover Offered Indicator’ (SRF 251.1 Table 1, Column 4).\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Table Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance table identifier. |\n| 2 | Insurance Cluster Identifier | | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 3 | Insurance Cluster Subgroup Text | | All filers | Free text | Report the insurance cluster subgroup. |\n| 4 | Insurance Cover Type | | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceBundled Life And Total And Permanent Disability InsuranceBundled Life And Income Protection InsuranceBundled Total And Permanent Disability And Income Protection InsuranceBundled Life Total And Permanent Disability And Income Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 5 | Worker Category Text | | All filers | Free text | Report the worker category. |\n| 6 | Worker Category Default Indicator | | All filers | YesNo | Report the default worker category indicator. |\n| 7 | Occupation Category 1 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 1 occupations indicator. |\n| 8 | Occupation Category 2 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 2 occupations. |\n| 9 | Occupation Category 3 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 3 occupations indicator. |\n| 10 | Occupation Category 4 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 4 occupations indicator. |\n| 11 | Occupation Category 5 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 5 occupations indicator. |\n| 12 | Occupation Category 6 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 6 occupations indicator. |\n| 13 | Smoker Status Type | | All filers | SmokerNon SmokerAggregate | Report the smoker status. |\n| 14 | Smoker Status Default Indicator | | All filers | YesNo | Report the default smoker status indicator. |\n| 15 | Insurance Cover Valuation Basis Type | | All filers | Agreed ValueIndemnity ValueNot Applicable | Report the cover valuation basis. |\n| 16 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to insurance, report the date of change. Where there is no change, leave this field blank. |\n\n### Table 2: Insurance premiums\n\nReport the items in Table 2 for each premium disclosed for each insurance table defined in Table 1 as at the end of the reporting period. This table collects information on insurance premiums disclosed to members on a forward-looking basis.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Table Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance table identifier. |\n| 2 | Sex Type | Y | All filers | FemaleMaleOtherNot Stated Or Inadequately DescribedAggregate | Report the sex of the insured person. |\n| 3 | Member Age Number | Y | All filers | Whole numbers | Report the age of the insured person. |\n| 4 | Insurance Income Protection Waiting Period Number | Y | All filers | Whole numbers | Report the income protection waiting period in days.If the premium charged does not include cover for income protection insurance, report 999. |\n| 5 | Insurance Income Protection Benefit Period Type | Y | All filers | Up To 1 YearUp To 2 YearsUp To 5 YearsUntil Age 60Until Age 65Until Age 67Until Age 70OtherNot Applicable | Report the income protection benefit period. |\n| 6 | Insurance Cover Default Life Insurance Cover Level Amount | | All filers | Whole dollars | Report the default level of cover for life insurance as a dollar amount. |\n| 7 | Insurance Cover Default Total And Permanent Disability Insurance Cover Level Amount | | All filers | Whole dollars | Report the default level of cover for total and permanent disability insurance as a dollar amount. |\n| 8 | Insurance Cover Default Income Protection Insurance Cover Level Amount | | All filers | Whole dollars | Report the default level of cover for income protection insurance as a dollar amount. |\n| 9 | Insurance Cover Default Cover Level Salary Percent | | All filers | Percentage to 2 decimal places | Report the default level of cover as a percentage of salary. |\n| 10 | Insurance Cover Cost Amount | | All filers | Whole dollars | Report the annual cost of cover for the default level of cover.Where the default level of cover has been expressed as a percentage of salary, report the annual cost of cover per $1000 of cover. |\n| 11 | Insurance Premium Members Tax Rebate Amount | | All filers | Whole dollars | Report the premium tax rebate provided to members. |\n| 12 | Date Of Change | | All filers | Date values(dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to insurance, report the date of change. Where there is no change, leave this field blank. |","sortOrder":47},{"sectionNumber":"Table 1: Insurance tables","sectionType":"division","heading":"Table 1: Insurance tables","content":"### Table 1: Insurance tables\n\nTable 1 defines insurance tables that are used to group premiums disclosed in Table 2. Report under Table 1 to define all insurance tables for each group insurance policy within the RSE.\n\nWhere different premium rates apply to different occupation categories, report a row with a different Insurance Table Identifier for each premium rate in Table 1. RSE licensees should report ‘Yes’ in ‘Occupation Category Cover Included Indicator’ columns (SRF 251.3 Table 1, Columns 7 to 12) for one or more occupation categories that would be covered under the RSE's occupation definition.\n\nReporting in SRF 251.3 must include each group insurance policy that is offered on a default basis and has been reported as such in ‘Insurance Default Cover Offered Indicator’ (SRF 251.1 Table 1, Column 4).\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Table Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance table identifier. |\n| 2 | Insurance Cluster Identifier | | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance cluster identifier. |\n| 3 | Insurance Cluster Subgroup Text | | All filers | Free text | Report the insurance cluster subgroup. |\n| 4 | Insurance Cover Type | | All filers | Life InsuranceTotal And Permanent Disability InsuranceIncome Protection InsuranceBundled Life And Total And Permanent Disability InsuranceBundled Life And Income Protection InsuranceBundled Total And Permanent Disability And Income Protection InsuranceBundled Life Total And Permanent Disability And Income Protection InsuranceOther Insurance | Report the insurance cover type. |\n| 5 | Worker Category Text | | All filers | Free text | Report the worker category. |\n| 6 | Worker Category Default Indicator | | All filers | YesNo | Report the default worker category indicator. |\n| 7 | Occupation Category 1 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 1 occupations indicator. |\n| 8 | Occupation Category 2 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 2 occupations. |\n| 9 | Occupation Category 3 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 3 occupations indicator. |\n| 10 | Occupation Category 4 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 4 occupations indicator. |\n| 11 | Occupation Category 5 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 5 occupations indicator. |\n| 12 | Occupation Category 6 Cover Included Indicator | | All filers | YesNo | Report the includes cover for category 6 occupations indicator. |\n| 13 | Smoker Status Type | | All filers | SmokerNon SmokerAggregate | Report the smoker status. |\n| 14 | Smoker Status Default Indicator | | All filers | YesNo | Report the default smoker status indicator. |\n| 15 | Insurance Cover Valuation Basis Type | | All filers | Agreed ValueIndemnity ValueNot Applicable | Report the cover valuation basis. |\n| 16 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to insurance, report the date of change. Where there is no change, leave this field blank. |","sortOrder":54},{"sectionNumber":"Table 2: Insurance premiums","sectionType":"division","heading":"Table 2: Insurance premiums","content":"### Table 2: Insurance premiums\n\nReport the items in Table 2 for each premium disclosed for each insurance table defined in Table 1 as at the end of the reporting period. This table collects information on insurance premiums disclosed to members on a forward-looking basis.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Insurance Table Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters). | Report the insurance table identifier. |\n| 2 | Sex Type | Y | All filers | FemaleMaleOtherNot Stated Or Inadequately DescribedAggregate | Report the sex of the insured person. |\n| 3 | Member Age Number | Y | All filers | Whole numbers | Report the age of the insured person. |\n| 4 | Insurance Income Protection Waiting Period Number | Y | All filers | Whole numbers | Report the income protection waiting period in days.If the premium charged does not include cover for income protection insurance, report 999. |\n| 5 | Insurance Income Protection Benefit Period Type | Y | All filers | Up To 1 YearUp To 2 YearsUp To 5 YearsUntil Age 60Until Age 65Until Age 67Until Age 70OtherNot Applicable | Report the income protection benefit period. |\n| 6 | Insurance Cover Default Life Insurance Cover Level Amount | | All filers | Whole dollars | Report the default level of cover for life insurance as a dollar amount. |\n| 7 | Insurance Cover Default Total And Permanent Disability Insurance Cover Level Amount | | All filers | Whole dollars | Report the default level of cover for total and permanent disability insurance as a dollar amount. |\n| 8 | Insurance Cover Default Income Protection Insurance Cover Level Amount | | All filers | Whole dollars | Report the default level of cover for income protection insurance as a dollar amount. |\n| 9 | Insurance Cover Default Cover Level Salary Percent | | All filers | Percentage to 2 decimal places | Report the default level of cover as a percentage of salary. |\n| 10 | Insurance Cover Cost Amount | | All filers | Whole dollars | Report the annual cost of cover for the default level of cover.Where the default level of cover has been expressed as a percentage of salary, report the annual cost of cover per $1000 of cover. |\n| 11 | Insurance Premium Members Tax Rebate Amount | | All filers | Whole dollars | Report the premium tax rebate provided to members. |\n| 12 | Date Of Change | | All filers | Date values(dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to insurance, report the date of change. Where there is no change, leave this field blank. |","sortOrder":55},{"sectionNumber":"Reporting Form SRF 251.4","sectionType":"part","heading":"Reporting Form SRF 251.4","content":"# Reporting Form SRF 251.4\n\n# Insurance table arrangements\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.4 Insurance table arrangements (SRF 251.4). This form collects information on the insurance arrangements of each RSE or defined benefit RSE.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.4 must be completed for each group insurance policy within the RSE or defined benefit RSE which has been in force at any time during the reporting period.\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 units of measurement\n\nMember accounts are to be reported as whole numbers.\n\nItems on SRF 251.4 must be reported as at the end of the reporting period, or, where an RSE licensee is submitting ad-hoc information, as at the Date of Change.\n\n### These instructions specify the reporting basis and unit of measurement that applies to each item.\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\nSpecific instructions\n\n### Table 1: Insurance table arrangements\n\nReport Table 1 as at the end of the reporting period. Report the intermediary type and the number of member accounts for each combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier which has member accounts at the end of the reporting period. Each unique combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier is to be reported on a separate row. See Attachment A for an illustration of the relationship between superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier.\n\nRSE licensees must provide an update of the information required by SRF 251.4 in accordance with paragraph 8 of this Reporting Standard if an addition or deletion of any row in Table 1 is required.\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 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance cluster identifier.The insurance cluster identifier must correspond to an insurance cluster identifier reported in SRF 251.0 |\n| 3 | Insurance Table Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance table identifier.The insurance table identifier must correspond to an insurance table identifier reported in SRF 251.3. |\n| 4 | Insurance Table Arrangement Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance table arrangement identifier the insurance table identifiers are linked to. |\n| 5 | Intermediary Type | | All filers | Employer-sponsorPromoterAustralian Financial Services (AFS) LicenseeOther intermediary typeGeneral | Where the insurance table arrangement has been negotiated for the specific intermediary relationship, report the intermediary type. Where multiple types apply, report other intermediary type. Where the insurance table arrangement has not been negotiated for a type of intermediary relationship, report general. |\n| 6 | Details Of Other Intermediary Type | | All filers | Free text | Report the description of the other intermediary type. |\n| 7 | Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover for each unique combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier |\n| 8 | Date Of Change | | All filers | Date values(dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to insurance table arrangements, report the date of change. Where there is no change, leave this field blank. |\n\n \n\nAttachment A\n\nExample of superannuation product and insurance identifiers (SRF 251.4 Table 1)\n\n![A diagram of an example of the relationships between superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier. Showing that a superannuation product may have multiple insurance clusters and insurance clusters may be available to multiple employers. For a specific employer, there may be multiple insurance arrangements with unique insurance table identifiers. The insurance table arrangement identifier groups together related insurance table identifiers.](image.002.png)","sortOrder":56},{"sectionNumber":"Insurance table arrangements","sectionType":"part","heading":"Insurance table arrangements","content":"# Reporting Form SRF 251.4\n\n# Insurance table arrangements\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.4 Insurance table arrangements (SRF 251.4). This form collects information on the insurance arrangements of each RSE or defined benefit RSE.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.4 must be completed for each group insurance policy within the RSE or defined benefit RSE which has been in force at any time during the reporting period.\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 units of measurement\n\nMember accounts are to be reported as whole numbers.\n\nItems on SRF 251.4 must be reported as at the end of the reporting period, or, where an RSE licensee is submitting ad-hoc information, as at the Date of Change.\n\n### These instructions specify the reporting basis and unit of measurement that applies to each item.\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\nSpecific instructions\n\n### Table 1: Insurance table arrangements\n\nReport Table 1 as at the end of the reporting period. Report the intermediary type and the number of member accounts for each combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier which has member accounts at the end of the reporting period. Each unique combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier is to be reported on a separate row. See Attachment A for an illustration of the relationship between superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier.\n\nRSE licensees must provide an update of the information required by SRF 251.4 in accordance with paragraph 8 of this Reporting Standard if an addition or deletion of any row in Table 1 is required.\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 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance cluster identifier.The insurance cluster identifier must correspond to an insurance cluster identifier reported in SRF 251.0 |\n| 3 | Insurance Table Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance table identifier.The insurance table identifier must correspond to an insurance table identifier reported in SRF 251.3. |\n| 4 | Insurance Table Arrangement Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance table arrangement identifier the insurance table identifiers are linked to. |\n| 5 | Intermediary Type | | All filers | Employer-sponsorPromoterAustralian Financial Services (AFS) LicenseeOther intermediary typeGeneral | Where the insurance table arrangement has been negotiated for the specific intermediary relationship, report the intermediary type. Where multiple types apply, report other intermediary type. Where the insurance table arrangement has not been negotiated for a type of intermediary relationship, report general. |\n| 6 | Details Of Other Intermediary Type | | All filers | Free text | Report the description of the other intermediary type. |\n| 7 | Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover for each unique combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier |\n| 8 | Date Of Change | | All filers | Date values(dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to insurance table arrangements, report the date of change. Where there is no change, leave this field blank. |\n\n \n\nAttachment A\n\nExample of superannuation product and insurance identifiers (SRF 251.4 Table 1)\n\n![A diagram of an example of the relationships between superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier. Showing that a superannuation product may have multiple insurance clusters and insurance clusters may be available to multiple employers. For a specific employer, there may be multiple insurance arrangements with unique insurance table identifiers. The insurance table arrangement identifier groups together related insurance table identifiers.](image.002.png)","sortOrder":57},{"sectionNumber":"These instructions specify the reporting","sectionType":"division","heading":"These instructions specify the reporting basis and unit of measurement that applies to each item.","content":"# Reporting Form SRF 251.4\n\n# Insurance table arrangements\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 251.4 Insurance table arrangements (SRF 251.4). This form collects information on the insurance arrangements of each RSE or defined benefit RSE.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 251.4 must be completed for each group insurance policy within the RSE or defined benefit RSE which has been in force at any time during the reporting period.\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 units of measurement\n\nMember accounts are to be reported as whole numbers.\n\nItems on SRF 251.4 must be reported as at the end of the reporting period, or, where an RSE licensee is submitting ad-hoc information, as at the Date of Change.\n\n### These instructions specify the reporting basis and unit of measurement that applies to each item.\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\nSpecific instructions\n\n### Table 1: Insurance table arrangements\n\nReport Table 1 as at the end of the reporting period. Report the intermediary type and the number of member accounts for each combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier which has member accounts at the end of the reporting period. Each unique combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier is to be reported on a separate row. See Attachment A for an illustration of the relationship between superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier.\n\nRSE licensees must provide an update of the information required by SRF 251.4 in accordance with paragraph 8 of this Reporting Standard if an addition or deletion of any row in Table 1 is required.\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 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance cluster identifier.The insurance cluster identifier must correspond to an insurance cluster identifier reported in SRF 251.0 |\n| 3 | Insurance Table Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance table identifier.The insurance table identifier must correspond to an insurance table identifier reported in SRF 251.3. |\n| 4 | Insurance Table Arrangement Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance table arrangement identifier the insurance table identifiers are linked to. |\n| 5 | Intermediary Type | | All filers | Employer-sponsorPromoterAustralian Financial Services (AFS) LicenseeOther intermediary typeGeneral | Where the insurance table arrangement has been negotiated for the specific intermediary relationship, report the intermediary type. Where multiple types apply, report other intermediary type. Where the insurance table arrangement has not been negotiated for a type of intermediary relationship, report general. |\n| 6 | Details Of Other Intermediary Type | | All filers | Free text | Report the description of the other intermediary type. |\n| 7 | Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover for each unique combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier |\n| 8 | Date Of Change | | All filers | Date values(dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to insurance table arrangements, report the date of change. Where there is no change, leave this field blank. |\n\n \n\nAttachment A\n\nExample of superannuation product and insurance identifiers (SRF 251.4 Table 1)\n\n![A diagram of an example of the relationships between superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier. Showing that a superannuation product may have multiple insurance clusters and insurance clusters may be available to multiple employers. For a specific employer, there may be multiple insurance arrangements with unique insurance table identifiers. The insurance table arrangement identifier groups together related insurance table identifiers.](image.002.png)","sortOrder":63},{"sectionNumber":"Table 1: Insurance table arrangements","sectionType":"division","heading":"Table 1: Insurance table arrangements","content":"### Table 1: Insurance table arrangements\n\nReport Table 1 as at the end of the reporting period. Report the intermediary type and the number of member accounts for each combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier which has member accounts at the end of the reporting period. Each unique combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier is to be reported on a separate row. See Attachment A for an illustration of the relationship between superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier.\n\nRSE licensees must provide an update of the information required by SRF 251.4 in accordance with paragraph 8 of this Reporting Standard if an addition or deletion of any row in Table 1 is required.\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 | Insurance Cluster Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance cluster identifier.The insurance cluster identifier must correspond to an insurance cluster identifier reported in SRF 251.0 |\n| 3 | Insurance Table Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance table identifier.The insurance table identifier must correspond to an insurance table identifier reported in SRF 251.3. |\n| 4 | Insurance Table Arrangement Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the insurance table arrangement identifier the insurance table identifiers are linked to. |\n| 5 | Intermediary Type | | All filers | Employer-sponsorPromoterAustralian Financial Services (AFS) LicenseeOther intermediary typeGeneral | Where the insurance table arrangement has been negotiated for the specific intermediary relationship, report the intermediary type. Where multiple types apply, report other intermediary type. Where the insurance table arrangement has not been negotiated for a type of intermediary relationship, report general. |\n| 6 | Details Of Other Intermediary Type | | All filers | Free text | Report the description of the other intermediary type. |\n| 7 | Member Accounts Count | | All filers | Whole numbers | Report the number of member accounts with insurance cover for each unique combination of superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier |\n| 8 | Date Of Change | | All filers | Date values(dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to insurance table arrangements, report the date of change. Where there is no change, leave this field blank. |\n\n \n\nAttachment A\n\nExample of superannuation product and insurance identifiers (SRF 251.4 Table 1)\n\n![A diagram of an example of the relationships between superannuation product identifier, insurance cluster identifier, insurance table identifier and insurance table arrangement identifier. Showing that a superannuation product may have multiple insurance clusters and insurance clusters may be available to multiple employers. For a specific employer, there may be multiple insurance arrangements with unique insurance table identifiers. The insurance table arrangement identifier groups together related insurance table identifiers.](image.002.png)","sortOrder":65}],"analysis":{"kimi_summary":{"_metrics":{"completionTokens":647},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"This is a straightforward replacement of a 2023 reporting standard with substantially similar scope. The instrument revokes Determination No. 40 of 2023 and replaces it with an updated SRS 251.0. While the specific reporting requirements and forms have been updated, the fundamental scope — requiring superannuation funds to report insurance arrangement data to APRA — remains unchanged. No significant expansion beyond the original purpose of prudential supervision of superannuation insurance."},"complexity_factors":["Five separate reporting forms with multiple tables each (SRF 251.0 through 251.4)","Complex cross-referencing between forms — identifiers must match across SRF 251.0, 251.3, 251.4 and SRF 605.0","Multiple reporting bases: some data 'as at' end of period, some 'as at' start, some transaction-based","Detailed validation rules including specific date formats, alphanumeric constraints, and percentage reporting conventions (e.g., 12.34% reported as 0.1234)","Conditional logic for ad-hoc reporting triggers and transitional arrangements","Nested definitions relying on external standards (SRS 101.0, SPS 310, SIS Act)","Quarterly attestation requirements layered on top of annual reporting","Primary key constraints on data tables requiring unique combinations of multiple fields"],"plain_english_summary":"This reporting standard requires RSE licensees (superannuation trustees) to submit five specified insurance reporting forms to APRA — covering policy arrangements, member coverage, payments, premiums and how insurance links to super products. It imposes annual filings, quarterly attestations and prompt update obligations, with digital signing and auditor review, starting for the year ending 30 June 2025. The data supports APRA’s prudential supervision and scrutiny of member insurance value."},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":false,"description":"This instrument revokes the 2023 reporting standard and replaces it with SRS 251.0. The core scope — collection of detailed insurance data from RSE licensees for prudential supervision and publication — remains the same. Compared with the earlier standard the replacement appears to: (a) restate and reorganise the required SRF forms and tables; (b) emphasise quarterly attestations and an explicit 28‑day ad‑hoc update rule for certain changes; and (c) set a specific first reporting date for SRF 251.4. These are procedural clarifications and operational tightening rather than a marked expansion of the Standard’s substantive coverage. In short, the instrument refines and operationalises APRA’s existing data collection remit rather than growing it significantly beyond its original purpose (see: “Application”, “Reporting periods”, “Quarterly attestation required”, “Ad‑hoc information required” and “Transition”)."},"complexity_factors":["4 discrete reporting forms (SRF 251.0–SRF 251.4) each with multiple tables","SRF 251.2 contains 5 tables (Premiums paid; Claims admitted; Claims paid; Claims processing; TPD assessment)","SRF 251.1 contains 2 tables (Insurance offerings; Member insurance choice)","SRF 251.3 contains 2 tables plus definitional table for insurance tables (occupation/smoker categories and premium grids)","SRF 251.4 requires product–cluster–table–arrangement cross‑mapping and an attachment diagram (complex relational mapping)","Multiple definitions and cross‑references to other instruments (SRS 101.0 Definitions, SRF 605.0 product identifiers, SPS 310 audit standard and Auditing & Assurance Standards Board guidance)","Multiple timing regimes: annual returns, specific first‑period deadline for SRF 251.4, quarterly attestations, ad‑hoc 28‑day update windows, and APRA’s power to vary periods by notice","Assurance requirement: RSE auditor must perform a limited assurance engagement and review controls (expands auditor scope)","Authorisation and security requirements: digital certificates and CEO/CFO authorisation or authorised agent retention obligations","Transition rules linking to the revoked prior standard and specific lookback windows (e.g., five‑year reporting window for certain historical items)","Minor technical variation power for APRA (forms can be changed for technical/programming issues without substantive change)","Repetition and duplication across the instrument increases reading and implementation complexity (the same tables and instructions are repeated multiple times)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- Replaces APRA’s prior insurance reporting standard with a new Reporting Standard SRS 251.0 Insurance (the Standard). The new Standard sets out the exact electronic forms, fields, timing and control requirements RSE licensees must use to report insurance information to APRA (see: “Determination” and the Schedule — Reporting Standard SRS 251.0). \n\n- Requires RSE licensees to submit a set of standardised data returns (the SRF forms): SRF 251.0 (Insurance arrangements), SRF 251.1 (Insurance coverage), SRF 251.2 (Insurance payments), SRF 251.3 (Insurance premiums) and SRF 251.4 (Insurance table arrangements). Each form contains one or more tables with specified fields and valid values (see: the Schedule, forms SRF 251.0–251.4).\n\n- Fixes reporting frequency and deadlines: annual submissions (for reporting periods ending 30 June, generally due within 3 months), a specific first‑period deadline for SRF 251.4 (15 December 2025) and a requirement for quarterly attestations about the accuracy of SRF 251.3 and SRF 251.4 data (see: “Reporting periods” and “Quarterly attestation required”).\n\n- Requires ad‑hoc updates: if previously reported SRF 251.3/SRF 251.4 information (on or after 1 July 2023) becomes inaccurate because of a change in circumstances, the RSE licensee must supply updated information within 28 calendar days after the end of the calendar quarter in which the change occurred (see: “Ad‑hoc information required”).\n\n- Imposes quality and authorisation controls: reported data must come from systems and controls reviewed and tested by the RSE auditor (at least as a limited assurance engagement consistent with auditing standards referenced in the Standard). Submissions must be electronically signed by an authorised officer or agent using a digital certificate acceptable to APRA; agents must provide the RSE licensee with a copy of the submission (see: “Quality control” and “Authorisation”).\n\n- Gives APRA operational discretions: APRA can change reporting frequency for a particular RSE by written notice, grant extensions, and make minor technical changes to forms and instructions without changing substantive requirements (see: “Notices” and “Minor alterations to forms and instructions”).\n\n**Who is affected**\n\n- Primary obligors: RSE licensees reporting in respect of each RSE (registrable superannuation entity) and defined benefit RSE within their operations (see: “Application” and “Interpretation”). The defined term RSE excludes defined benefit RSEs, pooled superannuation trusts, small APRA funds and single‑member approved deposit funds where specified in the definition (see: “Interpretation” / RSE definition).\n\n- Secondary parties and stakeholders: APRA (as the recipient and user of the data) and, potentially, ASIC (the Standard says collected information may also be used by ASIC) (see: “Purpose”). Insurers and intermediaries will be indirectly affected because RSEs must map arrangements, premiums and claims back to insurers and intermediary types in the returns (see: SRF 251.0, SRF 251.3 and SRF 251.4 tables).\n\n**Why it matters (stated purpose and practical effect)**\n\n- Stated purpose: APRA says the information will be used for prudential supervision and publication and may be shared with ASIC (see: “Purpose”).\n\n- Practical effects and incentives: the Standard forces RSE licensees to collect, maintain and submit granular, standardised data about group insurance arrangements (policies, coverage, premiums, claims, TPD assessments, occupation/smoker categories, and product/intermediary mappings). That increases APRA’s visibility into pricing, claims experience and the structure of insurance arrangements in superannuation, and creates a standardised dataset that can be published or used by regulators.\n\n**Costs, trade‑offs and implementation issues (tested against the Standard’s stated purpose)**\n\n- Who pays: the compliance and data‑collection costs fall on RSE licensees (their operations teams, IT systems, auditors and possibly external data vendors/agents). Those costs are explicit in the Standard through required annual or more frequent auditor testing and quarterly attestations (see: “Quality control” and “Quarterly attestation required”).\n\n- Administrative compliance burden: the forms are granular (mapping insurance clusters, tables, premiums by age/sex/waiting period/benefit period, claim flows and TPD assessment criteria). RSEs will need to extract/normalise historic and current contract data, map product and insurance identifiers (the Standard cross‑references other APRA reporting identifiers, e.g. SRF 605.0), and implement controls to meet limited assurance audit requirements (see: SRF 251.0–251.4 and “Quality control”; SRF 251.1 references SRF 605.0).\n\n- Audit and assurance cost: the RSE auditor must review and test the reporting systems and provide limited assurance consistent with applicable auditing standards (see: “Quality control”). That increases audit scope and likely audit fees.\n\n- Timing and operational risk: quarterly attestations and fast turnarounds for ad‑hoc updates (28 days after quarter‑end for some changes) create operational timelines and potential for errors or late submissions; APRA can also demand increased frequency for a particular RSE by notice (see: “Quarterly attestation required”, “Ad‑hoc information required” and “Notices”).\n\n- Data linkage and consistency risks: the Standard requires consistent use of identifiers (insurance cluster identifier, insurance table identifier, superannuation product identifier). Inaccurate mapping between these identifiers across forms (and across other APRA forms) will reduce data quality and may trigger follow‑up (see: SRF 251.0, SRF 251.3, SRF 251.4 and the “Interpretation” rules referencing other reporting standards).\n\n- Potential behavioural effects: RSE licensees may change internal processes to ensure accuracy and timeliness (invest in IT, centralised data warehouses, or outsource reporting). Insurers might be affected indirectly because standardised reporting could make differential pricing or product features more visible to APRA and, if published, to market participants (see: SRF 251.3 premium disclosure tables and the “Purpose” clause on publication).\n\n- Benefits concentrated, costs diffuse: primary informational benefits (better supervisory data and potential public tables) accrue to regulators and to those market participants who use APRA publications; compliance costs are spread across RSE licensees. This creates a structure where the regulatory consumer of the data benefits more directly than the reporting firms, although improved market information could indirectly affect competitive pressures for funds and insurers.\n\n**Implementation risk and opportunity costs**\n\n- Systems and historical data: retrofitting legacy systems to supply the specified fields (including multi‑year policy histories and five‑year lookbacks for some items) is likely the largest implementation task.\n\n- Resource diversion: time and money spent building reporting capability is not available for other projects (product development, member servicing, cost reduction). Those are the implicit opportunity costs of compliance.\n\n**Key procedural controls in the Standard**\n\n- Electronic submission only, using APRA’s chosen method and digital certificate signing (see: “Form and method of submission” and “Authorisation”).\n\n- APRA may make minor non‑substantive changes to forms and instructions and must notify filers when it does so (see: “Minor alterations to forms and instructions”).\n\n**Where to look in the Standard (select headings)**\n\n- What to submit and the fields: SRF 251.0–251.4 (the Schedule contains the full tables and instruction guides).\n- Deadlines and periodicity: “Reporting periods” and “Quarterly attestation required”.\n- Quality and assurance obligations: “Quality control”.\n- Authorisation and digital signing: “Authorisation”.\n- APRA discretion, extensions and minor variations: “Notices” and “Minor alterations to forms and instructions”."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2025","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2025/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2025/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2025/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2025/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2025/documents"}}