{"id":"F2023L00582","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 41 of 2023","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-41-of-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104230,"registerId":"commonwealth-F2023L00582-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard SRS 332.0","sectionType":"part","heading":"Reporting Standard SRS 332.0","content":"![Commonwealth Coat of Arms of Australia ](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 41 of 2023\n\nReporting Standard SRS 332.0 Expenses\n\nFinancial Sector (Collection of Data) Act 2001\n\nI, Michael Murphy, 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\n(a) revoke Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2021, including Reporting Standard SRS 332.0 Expenses made under that Determination; and\n\n(b) determine Reporting Standard SRS 332.0 Expenses, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 3 of the reporting standard.\n\nUnder section 15 of the Act, I declare that the reporting standard shall begin to apply to those financial sector entities, and the revoked reporting standard shall cease to apply, on the day it is registered on the Federal Register of Legislation.\n\nThis instrument commences upon registration on the Federal Register of Legislation.\n\nDated: 23 May 2023\n\nMichael Murphy\n\nActing Chief Data Officer\n\nTechnology and Data Division\n\nInterpretation\n\nIn this Determination:\n\nAPRA means the Australian Prudential Regulation Authority.\n\nFederal Register of Legislation means the register established under section 15A of the Legislation Act 2003.\n\nfinancial sector entity has the meaning given by section 5 of the Act.\n\nSchedule\n\nReporting Standard SRS 332.0 Expenses comprises the document commencing on the following page.\n\n  \n\n![Commonwealth Coat of Arms of Australia](image.002.png)\n\n# Reporting Standard SRS 332.0\n\n# Expenses\n\n## Objective of this reporting standard\n\nThis Reporting Standard sets out requirements for the provision of information to APRA relating to expense reporting of each registrable superannuation entity, defined benefit registrable superannuation entity, pooled superannuation trust and eligible rollover fund.\n\nIt includes Reporting Form SRF 332.0 Expenses 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\n2. Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may also be used by the Australian Securities and Investments Commission.\n\n### Application\n\n3. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF) within its business operations[\\[1\\]](#_ftn1).\n\n### Commencement\n\n4. This Reporting Standard commences on the day it is registered on the Federal Register of Legislation.\n\n### Reporting periods\n\n5. Reporting periods under this Reporting Standard are each year of income of the entity.\n\nInformation required\n\n6. RSE licensees must provide information required under this Reporting Standard for reporting periods ending on or after 30 June 2023.\n\n7. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 for the reporting period ending on 30 June 2023, by 31 December 2023\n\n8. For all other reporting periods, an RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6, within 3 months after the end of the relevant reporting period.\n\n### Notices\n\n9. If, having regard to the particular circumstances of an RSE, defined benefit RSE, PST or ERF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 5, APRA may, by notice in writing, change the reporting periods for the particular RSE, defined benefit RSE, PST or ERF.\n\n10. Where APRA has changed the reporting periods under paragraph 9, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n11. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs, PST or ERFs within its business operations, in which case the new due date for the provision of the information will be the due date specified on the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee is nonetheless required to submit the information required no later than the due date.\n\n### Form and method of submission\n\n12. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.\n\n### Quality control\n\n13. The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the RSE, defined benefit RSE, PST or ERF to which the information relates[\\[2\\]](#_ftn2). This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:\n\n(a) an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and\n\n(b) at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of Prudential Standard SPS 310 Audit and Related Matters (SPS 310).\n\n14. All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies, procedures and controls for the authorisation of information submitted to APRA is in place.\n\n### Authorisation\n\n15. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n16. If the information required by this Reporting Standard is provided by an agent who submits the information on the RSE licensee’s behalf, the RSE licensee must:\n\n(a) obtain from the agent a copy of the completed form with the information provided to APRA; and\n\n(b) retain the completed copy.\n\n17. An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:\n\n(a) the Chief Executive Officer of the RSE licensee; or\n\n(b) the Chief Financial Officer of the RSE licensee.\n\n### Minor alterations to forms and instructions\n\n18. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n19. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.\n\n### Interpretation\n\n20. In this Reporting Standard:\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nChief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[\\[3\\]](#_ftn3).\n\nChief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.\n\ndefined benefit RSE has the meaning of defined benefit fund in subsection 10(1) of the SIS Act.\n\ndue date means the relevant due date under paragraph 7, 8, 9 or, if applicable, paragraph 11 of this Reporting Standard.\n\neligible rollover fund (ERF) has the meaning given in subsection 10(1) of the SIS Act.\n\npooled superannuation trust (PST) has the meaning given in subsection 10(1) of the SIS Act.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 9 of this Reporting Standard.\n\nRSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS Act that is not a defined benefit RSE, pooled superannuation trust, ERF, small APRA fund or single member approved deposit fund[\\[4\\]](#_ftn4).\n\nRSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.\n\nRSE licensee has the meaning given in subsection 10(1) of the SIS Act.\n\nSIS Act means Superannuation Industry (Supervision) Act 1993.\n\n21. In this Reporting Standard, unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.\n\n22. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":0},{"sectionNumber":"Expenses","sectionType":"part","heading":"Expenses","content":"# Expenses\n\n## Objective of this reporting standard\n\nThis Reporting Standard sets out requirements for the provision of information to APRA relating to expense reporting of each registrable superannuation entity, defined benefit registrable superannuation entity, pooled superannuation trust and eligible rollover fund.\n\nIt includes Reporting Form SRF 332.0 Expenses 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\n2. Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may also be used by the Australian Securities and Investments Commission.\n\n### Application\n\n3. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF) within its business operations[\\[1\\]](#_ftn1).\n\n### Commencement\n\n4. This Reporting Standard commences on the day it is registered on the Federal Register of Legislation.\n\n### Reporting periods\n\n5. Reporting periods under this Reporting Standard are each year of income of the entity.\n\nInformation required\n\n6. RSE licensees must provide information required under this Reporting Standard for reporting periods ending on or after 30 June 2023.\n\n7. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 for the reporting period ending on 30 June 2023, by 31 December 2023\n\n8. For all other reporting periods, an RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6, within 3 months after the end of the relevant reporting period.\n\n### Notices\n\n9. If, having regard to the particular circumstances of an RSE, defined benefit RSE, PST or ERF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 5, APRA may, by notice in writing, change the reporting periods for the particular RSE, defined benefit RSE, PST or ERF.\n\n10. Where APRA has changed the reporting periods under paragraph 9, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n11. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs, PST or ERFs within its business operations, in which case the new due date for the provision of the information will be the due date specified on the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee is nonetheless required to submit the information required no later than the due date.\n\n### Form and method of submission\n\n12. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.\n\n### Quality control\n\n13. The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the RSE, defined benefit RSE, PST or ERF to which the information relates[\\[2\\]](#_ftn2). This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:\n\n(a) an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and\n\n(b) at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of Prudential Standard SPS 310 Audit and Related Matters (SPS 310).\n\n14. All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies, procedures and controls for the authorisation of information submitted to APRA is in place.\n\n### Authorisation\n\n15. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n16. If the information required by this Reporting Standard is provided by an agent who submits the information on the RSE licensee’s behalf, the RSE licensee must:\n\n(a) obtain from the agent a copy of the completed form with the information provided to APRA; and\n\n(b) retain the completed copy.\n\n17. An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:\n\n(a) the Chief Executive Officer of the RSE licensee; or\n\n(b) the Chief Financial Officer of the RSE licensee.\n\n### Minor alterations to forms and instructions\n\n18. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n19. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.\n\n### Interpretation\n\n20. In this Reporting Standard:\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nChief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[\\[3\\]](#_ftn3).\n\nChief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.\n\ndefined benefit RSE has the meaning of defined benefit fund in subsection 10(1) of the SIS Act.\n\ndue date means the relevant due date under paragraph 7, 8, 9 or, if applicable, paragraph 11 of this Reporting Standard.\n\neligible rollover fund (ERF) has the meaning given in subsection 10(1) of the SIS Act.\n\npooled superannuation trust (PST) has the meaning given in subsection 10(1) of the SIS Act.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 9 of this Reporting Standard.\n\nRSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS Act that is not a defined benefit RSE, pooled superannuation trust, ERF, small APRA fund or single member approved deposit fund[\\[4\\]](#_ftn4).\n\nRSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.\n\nRSE licensee has the meaning given in subsection 10(1) of the SIS Act.\n\nSIS Act means Superannuation Industry (Supervision) Act 1993.\n\n21. In this Reporting Standard, unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.\n\n22. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":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 expense reporting of each registrable superannuation entity, defined benefit registrable superannuation entity, pooled superannuation trust and eligible rollover fund.\n\nIt includes Reporting Form SRF 332.0 Expenses 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\n2. Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may also be used by the Australian Securities and Investments Commission.","sortOrder":4},{"sectionNumber":"Application","sectionType":"division","heading":"Application","content":"### Application\n\n3. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF) within its business operations[\\[1\\]](#_ftn1).","sortOrder":5},{"sectionNumber":"Commencement","sectionType":"division","heading":"Commencement","content":"### Commencement\n\n4. This Reporting Standard commences on 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\n5. Reporting periods under this Reporting Standard are each year of income of the entity.\n\nInformation required\n\n6. RSE licensees must provide information required under this Reporting Standard for reporting periods ending on or after 30 June 2023.\n\n7. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 for the reporting period ending on 30 June 2023, by 31 December 2023\n\n8. For all other reporting periods, an RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6, within 3 months after the end of the relevant reporting period.","sortOrder":7},{"sectionNumber":"Notices","sectionType":"division","heading":"Notices","content":"### Notices\n\n9. If, having regard to the particular circumstances of an RSE, defined benefit RSE, PST or ERF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 5, APRA may, by notice in writing, change the reporting periods for the particular RSE, defined benefit RSE, PST or ERF.\n\n10. Where APRA has changed the reporting periods under paragraph 9, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n11. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs, PST or ERFs within its business operations, in which case the new due date for the provision of the information will be the due date specified on the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee is nonetheless required to submit the information required no later than the due date.","sortOrder":8},{"sectionNumber":"Form and method of submission","sectionType":"division","heading":"Form and method of submission","content":"### Form and method of submission\n\n12. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.","sortOrder":9},{"sectionNumber":"Quality control","sectionType":"division","heading":"Quality control","content":"### Quality control\n\n13. The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the RSE, defined benefit RSE, PST or ERF to which the information relates[\\[2\\]](#_ftn2). This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:\n\n(a) an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and\n\n(b) at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of Prudential Standard SPS 310 Audit and Related Matters (SPS 310).\n\n14. All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies, procedures and controls for the authorisation of information submitted to APRA is in place.","sortOrder":10},{"sectionNumber":"Authorisation","sectionType":"division","heading":"Authorisation","content":"### Authorisation\n\n15. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n16. If the information required by this Reporting Standard is provided by an agent who submits the information on the RSE licensee’s behalf, the RSE licensee must:\n\n(a) obtain from the agent a copy of the completed form with the information provided to APRA; and\n\n(b) retain the completed copy.\n\n17. An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:\n\n(a) the Chief Executive Officer of the RSE licensee; or\n\n(b) the Chief Financial Officer of the RSE licensee.","sortOrder":11},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"division","heading":"Minor alterations to forms and instructions","content":"### Minor alterations to forms and instructions\n\n18. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n19. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.","sortOrder":12},{"sectionNumber":"Interpretation","sectionType":"division","heading":"Interpretation","content":"### Interpretation\n\n20. In this Reporting Standard:\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nChief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[\\[3\\]](#_ftn3).\n\nChief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.\n\ndefined benefit RSE has the meaning of defined benefit fund in subsection 10(1) of the SIS Act.\n\ndue date means the relevant due date under paragraph 7, 8, 9 or, if applicable, paragraph 11 of this Reporting Standard.\n\neligible rollover fund (ERF) has the meaning given in subsection 10(1) of the SIS Act.\n\npooled superannuation trust (PST) has the meaning given in subsection 10(1) of the SIS Act.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 9 of this Reporting Standard.\n\nRSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS Act that is not a defined benefit RSE, pooled superannuation trust, ERF, small APRA fund or single member approved deposit fund[\\[4\\]](#_ftn4).\n\nRSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.\n\nRSE licensee has the meaning given in subsection 10(1) of the SIS Act.\n\nSIS Act means Superannuation Industry (Supervision) Act 1993.\n\n21. In this Reporting Standard, unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.\n\n22. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":13},{"sectionNumber":"Reporting Form SRF 332.0","sectionType":"part","heading":"Reporting Form SRF 332.0","content":"# Reporting Form SRF 332.0\n\n# Expenses\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 332.0 Expenses (SRF 332.0).\n\n## General directions and notes\n\n### Reporting level\n\nSRF 332.0 must be completed by the RSE licensee for each RSE, defined benefit RSE, PST and ERF.\n\n### Reporting tables\n\nTables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.  \n  \nThe Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.\n\n### Reporting basis and unit of measurement\n\nRSE licensees must report all items on SRF 332.0 in accordance with the Australian Accounting Standards unless otherwise specified.\n\nThe total service arrangement cost amounts and total service arrangement investment cost amounts reported in SRF 332.0 should reflect the total expenses in the RSE, defined benefit RSE, PST or ERF’s financial statements. Amounts in SRF 332.0 should and are to be reported on an accrual’s basis.\n\nAmounts in SRF 332.0 are to be reported on an APRA look-through basis.[\\[5\\]](#_ftn5) The look-through chain will end with the expenses from the last connected entity to the first entity that is not a connected entity.\n\nAmounts in SRF 332.0 are to be reported as percentages or whole numbers. 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 332.0 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: Payees and service providers\n\nReport all service provider and other payee expenses paid over the reporting period in Table 1 on a look-through basis.\n\nWhere a payment is made by the entity or on behalf of the entity to an industrial body, report the details of the industrial body as the service provider for that expense in Table 1, and report the service provider type as ‘Industrial Body’.\n\nFor all other expenses, if there is no connected entity, report the receiving entity. If expenses are with a connected entity, look through to identify if the provision of that service is by a further connected entity (the look-through chain) and report the last connected entity in the look-through chain[\\[6\\]](#_ftn6),\n\nRSE licensees do not need to report individual payees and may report one service provider identifier with the Service Provider Name Text as ‘multiple payees’ where the following conditions are met:\n\n    Service Provider Type is ‘Other Payee’;\n    Service Provider Relationship Type is ‘None’;\n    Responsible Person Service Provider Relationship Indicator is ‘No’; and\n    There are no expenses with the payee which are classified as:\n\n        Expense type is Political Donation; or\n        Expense group type is Marketing expenses (excluding expense type Sponsorship) of more than $5,000\n\nFor accounting adjustments, where the payee of the associated expense can be identified, report the payee, otherwise report the RSE licensee as the payee.\n\n| Column | Field name                                                 | Unique identifier | Applicable to | Valid values                                                                               | Description                                                                                                                                                                                                                                                                                                                                                                 |\n| ------ | ---------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Service Provider Identifier                                | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters)                      | Report the service provider identifier.                                                                                                                                                                                                                                                                                                                                     |\n| 2      | Service Provider Name Text                                 |                   | All filers    | Free text                                                                                  | Report the name of the service provider, or for accounting expenses report the name of the accounting expense.                                                                                                                                                                                                                                                              |\n| 3      | Service Provider Australian Business Number                |                   | All filers    | 11 digit valid ABN                                                                         | Report the service provider ABN.                                                                                                                                                                                                                                                                                                                                            |\n| 4      | Service Provider Type                                      |                   | All filers    | Industrial BodyIndustry AssociationRSE LicenseePromoterService ProviderOther Payee         | Report the service provider type for the counterparty to the payment.                                                                                                                                                                                                                                                                                                       |\n| 5      | Service Provider Relationship Type                         |                   | All filers    | NoneParentIndirect ParentSubsidiaryIndirect SubsidiaryRSELGroup CompanyOther Related Party | Report the service provider relationship type. The service provider relationship type must reflect any relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest other than where responsible persons have a relationship with the service provider, regardless of whether the service provider or payee is a related party |\n| 6      | Service Provider Shareholding Relationship Percent         |                   | All filers    | Percentage to 2 decimal places                                                             | Report the service provider shareholding relationship level (relative to the RSE licensee) as a percentage. Include any indirect shareholding.                                                                                                                                                                                                                              |\n| 7      | Service Provider Shareholding Relationship Detail Text     |                   | All filers    | Free text                                                                                  | Report further detail on the service provider shareholding relationship.                                                                                                                                                                                                                                                                                                    |\n| 8      | Responsible Person Service Provider Relationship Indicator |                   | All filers    | YesNo                                                                                      | Report whether any responsible persons of the RSE licensee have a relationship with the service provider which results in a relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest.                                                                                                                                      |\n| 9      | Responsible Person Service Provider Relationship Text      |                   | All filers    | Free text                                                                                  | If responsible persons have a relationship with the service provider which results in a relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest, report details of the relationship with the service provider.                                                                                                            |\n| 10     | Service Provider Relationship Other Text                   |                   | All filers    | Free text                                                                                  | Report other relationships.                                                                                                                                                                                                                                                                                                                                                 |\n| 11     | Service Arrangement Outsourced Indicator                   |                   | All filers    | InsourcedOutsourcedNot Applicable                                                          | Report whether the service arrangement is insourced or outsourced.                                                                                                                                                                                                                                                                                                          |\n\n### Table 2: Administration and other expenses reporting\n\nReport all administration and other (non-investment management) expenses for the reporting period in Table 2 on a look-through basis. Where a payment is made by the entity or on behalf of the entity to an industrial body, report the details of the industrial body as the service provider for all expenses in Table 1, and report the service provider type as industrial body.\n\nFor all other expenses, if there is no connected entity, report the total expenses with the receiving entity. If expenses are with a connected entity, report the total cost amount from the last connected entity in the look-through chain to the first entity that is not a connected entity. For each entity in the look-through chain, report any expense not on paid to a further connected entity. Classify the amount for each relevant expense group type, expense type and service arrangement engagement type for which the entity provides a service to the RSE[\\[7\\]](#_ftn7).\n\nFor accounting adjustments, where the associated purpose can be identified, report the purpose and the engagement type of accounting adjustment, otherwise report the purpose as accounting adjustment. For example, report depreciation against expense type capital expenditure with the service arrangement engagement type as accounting adjustment. Where the payee of the associated expense can be identified, report the payee, otherwise report the RSE licensee as the payee.\n\nWhere travel, training, entertainment or conference expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or account administration, report the expense against the relevant expense type with service arrangement engagement type of travel entertainment and conferences.\n\nWhere travel, training, entertainment or conference expenses are incurred by the RSE licensee in relation to central functions, report the expense against the travel, training, entertainment or conference fund operations and corporate overheads expense type with service arrangement engagement type of travel entertainment and conferences.\n\nWhere capital expenditure expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or account administration, report the expense against the relevant expense type. Where capital expenditure expenses are incurred by the RSE licensee in relation to central functions, report the expense against the capital expenditure expense type.\n\nWhere IT services expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or member account administration, report the expense against the relevant expense type. Where IT services expenses are incurred by the RSE licensee in relation to central functions, report the expense against the IT services expense type.\n\n| Column | Field name                                                                                  | Unique identifier | Applicable to | Valid values                                                                                                                                                                                                | Description                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| ------ | ------------------------------------------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Service Provider Identifier                                                                 | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters)                                                                                                                                       | Report the service provider identifier.                                                                                                                                                                                                                                                                                                                                                                                                   |\n| 2      | Superannuation Fund Or Licensee Type                                                        | Y                 | All filers    | RSEDB RSEPSTERF                                                                                                                                                                                             | Report the RSE, DB RSE, PST or ERF indicator.                                                                                                                                                                                                                                                                                                                                                                                             |\n| 3      | Expense Group Type                                                                          | Y                 | All filers    | Administration ServicesAdviceMember ServicesMarketingTrustee BoardFund Operations And Corporate OverheadsOther                                                                                              | Report the expense group.Where the expense is paid to the RSE licensee or a connected entity, and the expense is for the purpose of multiple expense group types, the expense must be apportioned across the expense groups to which it relates.                                                                                                                                                                                          |\n| 4      | Expense Type                                                                                | Y                 | All filers    | See Lists at the end of these Instructions                                                                                                                                                                  | Report the expense type.Where the expense is paid to the RSE licensee or a connected entity, and the expense is for the purpose of multiple expense types, the expense must be apportioned across each the expense type to which it relates.                                                                                                                                                                                              |\n| 5      | Service Arrangement Inclusions Exclusions Text                                              | Y                 | All filers    | Free text                                                                                                                                                                                                   | Report the detail of how the service arrangement differs with particular inclusions or exclusions. For example, if the general administration service provider excludes the call centre function, highlight this here and include a separate row for the call centre function service provider under ‘member services’ service type category.If there are no inclusions or exclusions applicable to the expense, report ‘Not applicable’. |\n| 6      | Service Arrangement Engagement Type                                                         |                   | All filers    | Other PaymentsOngoing Payment To Service ProviderConsultant FeesStaff WagesAccounting AdjustmentsTravel Entertainment And ConferencesDirector RemunerationExecutive RemunerationDonation To Political Party | Report the engagement type.                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 7      | Proportion Of Assets Service Provided Percent                                               |                   | All filers    | Percentage to 2 decimal places                                                                                                                                                                              | Report the proportion of assets to which service is provided.                                                                                                                                                                                                                                                                                                                                                                             |\n| 8      | Proportion Of Members Service Provided Percent                                              |                   | All filers    | Percentage to 2 decimal places                                                                                                                                                                              | Report the proportion of members to which service is provided.                                                                                                                                                                                                                                                                                                                                                                            |\n| 9      | Service Arrangement Registrable Superannuation Entity Or Member Cohort Different Cover Text |                   | All filers    | Free text                                                                                                                                                                                                   | If the proportion of members to which service is provided is not 100%, report the description of the member cohort covered and / or not covered under this service arrangement.                                                                                                                                                                                                                                                           |\n| 10     | Payment SPS 515 Materiality Indicator                                                       |                   | All filers    | YesNo                                                                                                                                                                                                       | Report whether this expense is material for the purposes of SPS 515 materiality.                                                                                                                                                                                                                                                                                                                                                          |\n| 11     | Service Arrangement Cost Amount                                                             |                   | All filers    | Whole dollars                                                                                                                                                                                               | Report the total cost of the service arrangement.                                                                                                                                                                                                                                                                                                                                                                                         |\n| 12     | Related Party Indicator                                                                     |                   | All filers    | YesNo                                                                                                                                                                                                       | Report whether the expense is classified as an expense with a related party.                                                                                                                                                                                                                                                                                                                                                              |\n\n### Table 3: Investment management expenses\n\nReport all investment related expenses for the reporting period in Table 3 on a look-through basis. If there is no connected entity, report the total cost amount with the receiving entity. If expenses are with a connected entity, report the total cost amount from the last connected entity in the look-through chain to the first entity that is not a connected entity. For each entity in the look-through chain, report any expense not on paid to a further connected entity. Classify the amount for each relevant expense service type and asset class sector type for which the entity provides a service to the RSE[\\[8\\]](#_ftn8).\n\n| Column | Field name                                                                                  | Unique identifier | Applicable to | Valid values                                                                                                                                               | Description                                                                                                                                                                                                                                                                                                                                                                                                                              |\n| ------ | ------------------------------------------------------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Service Provider Identifier                                                                 | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters)                                                                                      | Report the service provider identifier.                                                                                                                                                                                                                                                                                                                                                                                                  |\n| 2      | Superannuation Fund Or Licensee Type                                                        | Y                 | All filers    | RSEDB RSEPSTERF                                                                                                                                            | Report the RSE, DB RSE, PST or ERF indicator.                                                                                                                                                                                                                                                                                                                                                                                            |\n| 3      | Investment Expense Service Type                                                             | Y                 | All filers    | Investment AdministrationInvestment ConsultingInvestment ManagementBrokerageCustodyAsset ConsultantImplemented ConsultantInvestment ResearchValuationOther | Report the expense service type.                                                                                                                                                                                                                                                                                                                                                                                                         |\n| 4      | Investment Asset Class Sector Type                                                          | Y                 | All filers    | CashFixed IncomeEquityPropertyInfrastructureAlternativesNot Applicable                                                                                     | Report the asset class sector type.                                                                                                                                                                                                                                                                                                                                                                                                      |\n| 5      | Investment Listing Type                                                                     | Y                 | All filers    | ListedUnlistedNot SpecifiedNot Applicable                                                                                                                  | Report the listing type of the investment.                                                                                                                                                                                                                                                                                                                                                                                               |\n| 6      | Investment Domicile Type                                                                    | Y                 | All filers    | Australian DomicileInternational DomicileNot SpecifiedNot Applicable                                                                                       | Report the domicile type of the investment.                                                                                                                                                                                                                                                                                                                                                                                              |\n| 7      | Asset Class Description Text                                                                | Y                 | All filers    | Free text                                                                                                                                                  | Report the asset class further description.                                                                                                                                                                                                                                                                                                                                                                                              |\n| 8      | Service Arrangement Inclusions Exclusions Text                                              | Y                 | All filers    | Free text                                                                                                                                                  | Report the detail of how the service arrangement differs with particular inclusions or exclusions. For example if the general administration service provider excludes the call centre function, highlight this here and include a separate row for the call centre function service provider under ‘member services’ service type category.If there are no inclusions or exclusions applicable to the expense, report 'Not applicable'. |\n| 9      | Service Arrangement Engagement Type                                                         |                   | All filers    | Other PaymentsOngoing Payment To Service ProviderConsultant FeesStaff Wages                                                                                | Report the engagement type.                                                                                                                                                                                                                                                                                                                                                                                                              |\n| 10     | Investment Market Value Amount                                                              |                   | All filers    | Whole dollars                                                                                                                                              | Report the market value of investments.                                                                                                                                                                                                                                                                                                                                                                                                  |\n| 11     | Proportion Of Assets Service Provided Percent                                               |                   | All filers    | Percentage to 2 decimal places                                                                                                                             | Report the proportion of assets to which service is provided.                                                                                                                                                                                                                                                                                                                                                                            |\n| 12     | Proportion Of Members Service Provided Percent                                              |                   | All filers    | Percentage to 2 decimal places                                                                                                                             | Report the proportion of members to which service is provided.                                                                                                                                                                                                                                                                                                                                                                           |\n| 13     | Service Arrangement Registrable Superannuation Entity Or Member Cohort Different Cover Text |                   | All filers    | Free text                                                                                                                                                  | If the proportion of members to which service is provided is not 100%, report the description of the member cohort covered and / or not covered under this service arrangement.                                                                                                                                                                                                                                                          |\n| 14     | Payment SPS 515 Materiality Indicator                                                       |                   | All filers    | YesNo                                                                                                                                                      | Report whether this expense is material for the purposes of SPS 515 materiality.                                                                                                                                                                                                                                                                                                                                                         |\n| 15     | Service Arrangement Investment Management Cost Amount                                       |                   | All filers    | Whole dollars                                                                                                                                              | Report the total cost of the service arrangement.                                                                                                                                                                                                                                                                                                                                                                                        |\n| 16     | Related Party Indicator                                                                     |                   | All filers    | YesNo                                                                                                                                                      | Report whether the expense is classified as an expense with a related party.                                                                                                                                                                                                                                                                                                                                                             |\n\n### Table 4: Related Party reporting\n\nReport all profit attributable to RSE expenses for the reporting period in Table 4 for each related connected entity (excluding where an entity is a related connected entity only due to a standard employer sponsor relationship and the relationship with that entity does not result in a relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest) on a look-through basis[\\[9\\]](#_ftn9) where the related connected entity's dividend payments or retained earnings are attributable to RSE expense amounts.\n\n| Column | Field name                                 | Unique identifier | Applicable to | Valid values                                                          | Description                                            |\n| ------ | ------------------------------------------ | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------ |\n| 1      | Service Provider Identifier                | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the service provider identifier.                |\n| 2      | Expense Category Type                      |                   | All filers    | Administration And Other ExpensesInvestment Management Expenses       | Report the Expense Category Type.                      |\n| 3      | Profit Attributable To RSE Expense Amounts |                   | All filers    | Whole dollars                                                         | Report the profit attributable to RSE expense amounts. |\n\n### Lists\n\n| Expense type | The expense type options when Administration Services is selected as the expense group option are:Complaints And Feedback HandlingMember CommunicationInsurance AdministrationMember Account AdministrationOtherThe expense type options when Advice is selected as the expense group option are:Intra Fund AdviceFinancial PlannersFinancial Planning Payments To ExternalsThe expense type options when Member Services is selected as the expense group option are:Call Centre ServicesDevelopment And Maintenance Of Website And Other Digital ToolsResearch And Data AnalyticsMember EducationMember Wrap PlatformOtherThe expense type options when Marketing is selected as the expense group option are:Advertising Or MarketingConsumer TestingMember CampaignsResearch And Data AnalyticsSponsorshipOtherThe expense type options when Trustee Board is selected as the expense group option are:Board And Board CommitteesTrainingOtherThe expense type options when Fund Operations and Corporate Overheads is selected as the expense group option are:Accounting And FinanceActuarial ServicesAccounting AdjustmentsCapital ExpenditureConferencesResearch And Data AnalyticsEntertainmentExternal AuditInternal AuditIT ServicesHuman ResourcesLegalMembershipsMerger InvestigationMerger ImplementationMotor VehiclesPolitical DonationsPremisesProfessional IndemnityRegulatory LeviesRisk And ComplianceStrategy And PlanningTrainingTravelOtherThe expense type option when Other is selected as the expense group option is:Other |\n| ------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":14},{"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 332.0 Expenses (SRF 332.0).","sortOrder":16},{"sectionNumber":"General directions and notes","sectionType":"part","heading":"General directions and notes","content":"# Reporting Form SRF 332.0\n\n# Expenses\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 332.0 Expenses (SRF 332.0).\n\n## General directions and notes\n\n### Reporting level\n\nSRF 332.0 must be completed by the RSE licensee for each RSE, defined benefit RSE, PST and ERF.\n\n### Reporting tables\n\nTables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.  \n  \nThe Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.\n\n### Reporting basis and unit of measurement\n\nRSE licensees must report all items on SRF 332.0 in accordance with the Australian Accounting Standards unless otherwise specified.\n\nThe total service arrangement cost amounts and total service arrangement investment cost amounts reported in SRF 332.0 should reflect the total expenses in the RSE, defined benefit RSE, PST or ERF’s financial statements. Amounts in SRF 332.0 should and are to be reported on an accrual’s basis.\n\nAmounts in SRF 332.0 are to be reported on an APRA look-through basis.[\\[5\\]](#_ftn5) The look-through chain will end with the expenses from the last connected entity to the first entity that is not a connected entity.\n\nAmounts in SRF 332.0 are to be reported as percentages or whole numbers. 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 332.0 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: Payees and service providers\n\nReport all service provider and other payee expenses paid over the reporting period in Table 1 on a look-through basis.\n\nWhere a payment is made by the entity or on behalf of the entity to an industrial body, report the details of the industrial body as the service provider for that expense in Table 1, and report the service provider type as ‘Industrial Body’.\n\nFor all other expenses, if there is no connected entity, report the receiving entity. If expenses are with a connected entity, look through to identify if the provision of that service is by a further connected entity (the look-through chain) and report the last connected entity in the look-through chain[\\[6\\]](#_ftn6),\n\nRSE licensees do not need to report individual payees and may report one service provider identifier with the Service Provider Name Text as ‘multiple payees’ where the following conditions are met:\n\n    Service Provider Type is ‘Other Payee’;\n    Service Provider Relationship Type is ‘None’;\n    Responsible Person Service Provider Relationship Indicator is ‘No’; and\n    There are no expenses with the payee which are classified as:\n\n        Expense type is Political Donation; or\n        Expense group type is Marketing expenses (excluding expense type Sponsorship) of more than $5,000\n\nFor accounting adjustments, where the payee of the associated expense can be identified, report the payee, otherwise report the RSE licensee as the payee.\n\n| Column | Field name                                                 | Unique identifier | Applicable to | Valid values                                                                               | Description                                                                                                                                                                                                                                                                                                                                                                 |\n| ------ | ---------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Service Provider Identifier                                | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters)                      | Report the service provider identifier.                                                                                                                                                                                                                                                                                                                                     |\n| 2      | Service Provider Name Text                                 |                   | All filers    | Free text                                                                                  | Report the name of the service provider, or for accounting expenses report the name of the accounting expense.                                                                                                                                                                                                                                                              |\n| 3      | Service Provider Australian Business Number                |                   | All filers    | 11 digit valid ABN                                                                         | Report the service provider ABN.                                                                                                                                                                                                                                                                                                                                            |\n| 4      | Service Provider Type                                      |                   | All filers    | Industrial BodyIndustry AssociationRSE LicenseePromoterService ProviderOther Payee         | Report the service provider type for the counterparty to the payment.                                                                                                                                                                                                                                                                                                       |\n| 5      | Service Provider Relationship Type                         |                   | All filers    | NoneParentIndirect ParentSubsidiaryIndirect SubsidiaryRSELGroup CompanyOther Related Party | Report the service provider relationship type. The service provider relationship type must reflect any relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest other than where responsible persons have a relationship with the service provider, regardless of whether the service provider or payee is a related party |\n| 6      | Service Provider Shareholding Relationship Percent         |                   | All filers    | Percentage to 2 decimal places                                                             | Report the service provider shareholding relationship level (relative to the RSE licensee) as a percentage. Include any indirect shareholding.                                                                                                                                                                                                                              |\n| 7      | Service Provider Shareholding Relationship Detail Text     |                   | All filers    | Free text                                                                                  | Report further detail on the service provider shareholding relationship.                                                                                                                                                                                                                                                                                                    |\n| 8      | Responsible Person Service Provider Relationship Indicator |                   | All filers    | YesNo                                                                                      | Report whether any responsible persons of the RSE licensee have a relationship with the service provider which results in a relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest.                                                                                                                                      |\n| 9      | Responsible Person Service Provider Relationship Text      |                   | All filers    | Free text                                                                                  | If responsible persons have a relationship with the service provider which results in a relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest, report details of the relationship with the service provider.                                                                                                            |\n| 10     | Service Provider Relationship Other Text                   |                   | All filers    | Free text                                                                                  | Report other relationships.                                                                                                                                                                                                                                                                                                                                                 |\n| 11     | Service Arrangement Outsourced Indicator                   |                   | All filers    | InsourcedOutsourcedNot Applicable                                                          | Report whether the service arrangement is insourced or outsourced.                                                                                                                                                                                                                                                                                                          |\n\n### Table 2: Administration and other expenses reporting\n\nReport all administration and other (non-investment management) expenses for the reporting period in Table 2 on a look-through basis. Where a payment is made by the entity or on behalf of the entity to an industrial body, report the details of the industrial body as the service provider for all expenses in Table 1, and report the service provider type as industrial body.\n\nFor all other expenses, if there is no connected entity, report the total expenses with the receiving entity. If expenses are with a connected entity, report the total cost amount from the last connected entity in the look-through chain to the first entity that is not a connected entity. For each entity in the look-through chain, report any expense not on paid to a further connected entity. Classify the amount for each relevant expense group type, expense type and service arrangement engagement type for which the entity provides a service to the RSE[\\[7\\]](#_ftn7).\n\nFor accounting adjustments, where the associated purpose can be identified, report the purpose and the engagement type of accounting adjustment, otherwise report the purpose as accounting adjustment. For example, report depreciation against expense type capital expenditure with the service arrangement engagement type as accounting adjustment. Where the payee of the associated expense can be identified, report the payee, otherwise report the RSE licensee as the payee.\n\nWhere travel, training, entertainment or conference expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or account administration, report the expense against the relevant expense type with service arrangement engagement type of travel entertainment and conferences.\n\nWhere travel, training, entertainment or conference expenses are incurred by the RSE licensee in relation to central functions, report the expense against the travel, training, entertainment or conference fund operations and corporate overheads expense type with service arrangement engagement type of travel entertainment and conferences.\n\nWhere capital expenditure expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or account administration, report the expense against the relevant expense type. Where capital expenditure expenses are incurred by the RSE licensee in relation to central functions, report the expense against the capital expenditure expense type.\n\nWhere IT services expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or member account administration, report the expense against the relevant expense type. Where IT services expenses are incurred by the RSE licensee in relation to central functions, report the expense against the IT services expense type.\n\n| Column | Field name                                                                                  | Unique identifier | Applicable to | Valid values                                                                                                                                                                                                | Description                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| ------ | ------------------------------------------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Service Provider Identifier                                                                 | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters)                                                                                                                                       | Report the service provider identifier.                                                                                                                                                                                                                                                                                                                                                                                                   |\n| 2      | Superannuation Fund Or Licensee Type                                                        | Y                 | All filers    | RSEDB RSEPSTERF                                                                                                                                                                                             | Report the RSE, DB RSE, PST or ERF indicator.                                                                                                                                                                                                                                                                                                                                                                                             |\n| 3      | Expense Group Type                                                                          | Y                 | All filers    | Administration ServicesAdviceMember ServicesMarketingTrustee BoardFund Operations And Corporate OverheadsOther                                                                                              | Report the expense group.Where the expense is paid to the RSE licensee or a connected entity, and the expense is for the purpose of multiple expense group types, the expense must be apportioned across the expense groups to which it relates.                                                                                                                                                                                          |\n| 4      | Expense Type                                                                                | Y                 | All filers    | See Lists at the end of these Instructions                                                                                                                                                                  | Report the expense type.Where the expense is paid to the RSE licensee or a connected entity, and the expense is for the purpose of multiple expense types, the expense must be apportioned across each the expense type to which it relates.                                                                                                                                                                                              |\n| 5      | Service Arrangement Inclusions Exclusions Text                                              | Y                 | All filers    | Free text                                                                                                                                                                                                   | Report the detail of how the service arrangement differs with particular inclusions or exclusions. For example, if the general administration service provider excludes the call centre function, highlight this here and include a separate row for the call centre function service provider under ‘member services’ service type category.If there are no inclusions or exclusions applicable to the expense, report ‘Not applicable’. |\n| 6      | Service Arrangement Engagement Type                                                         |                   | All filers    | Other PaymentsOngoing Payment To Service ProviderConsultant FeesStaff WagesAccounting AdjustmentsTravel Entertainment And ConferencesDirector RemunerationExecutive RemunerationDonation To Political Party | Report the engagement type.                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 7      | Proportion Of Assets Service Provided Percent                                               |                   | All filers    | Percentage to 2 decimal places                                                                                                                                                                              | Report the proportion of assets to which service is provided.                                                                                                                                                                                                                                                                                                                                                                             |\n| 8      | Proportion Of Members Service Provided Percent                                              |                   | All filers    | Percentage to 2 decimal places                                                                                                                                                                              | Report the proportion of members to which service is provided.                                                                                                                                                                                                                                                                                                                                                                            |\n| 9      | Service Arrangement Registrable Superannuation Entity Or Member Cohort Different Cover Text |                   | All filers    | Free text                                                                                                                                                                                                   | If the proportion of members to which service is provided is not 100%, report the description of the member cohort covered and / or not covered under this service arrangement.                                                                                                                                                                                                                                                           |\n| 10     | Payment SPS 515 Materiality Indicator                                                       |                   | All filers    | YesNo                                                                                                                                                                                                       | Report whether this expense is material for the purposes of SPS 515 materiality.                                                                                                                                                                                                                                                                                                                                                          |\n| 11     | Service Arrangement Cost Amount                                                             |                   | All filers    | Whole dollars                                                                                                                                                                                               | Report the total cost of the service arrangement.                                                                                                                                                                                                                                                                                                                                                                                         |\n| 12     | Related Party Indicator                                                                     |                   | All filers    | YesNo                                                                                                                                                                                                       | Report whether the expense is classified as an expense with a related party.                                                                                                                                                                                                                                                                                                                                                              |\n\n### Table 3: Investment management expenses\n\nReport all investment related expenses for the reporting period in Table 3 on a look-through basis. If there is no connected entity, report the total cost amount with the receiving entity. If expenses are with a connected entity, report the total cost amount from the last connected entity in the look-through chain to the first entity that is not a connected entity. For each entity in the look-through chain, report any expense not on paid to a further connected entity. Classify the amount for each relevant expense service type and asset class sector type for which the entity provides a service to the RSE[\\[8\\]](#_ftn8).\n\n| Column | Field name                                                                                  | Unique identifier | Applicable to | Valid values                                                                                                                                               | Description                                                                                                                                                                                                                                                                                                                                                                                                                              |\n| ------ | ------------------------------------------------------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Service Provider Identifier                                                                 | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters)                                                                                      | Report the service provider identifier.                                                                                                                                                                                                                                                                                                                                                                                                  |\n| 2      | Superannuation Fund Or Licensee Type                                                        | Y                 | All filers    | RSEDB RSEPSTERF                                                                                                                                            | Report the RSE, DB RSE, PST or ERF indicator.                                                                                                                                                                                                                                                                                                                                                                                            |\n| 3      | Investment Expense Service Type                                                             | Y                 | All filers    | Investment AdministrationInvestment ConsultingInvestment ManagementBrokerageCustodyAsset ConsultantImplemented ConsultantInvestment ResearchValuationOther | Report the expense service type.                                                                                                                                                                                                                                                                                                                                                                                                         |\n| 4      | Investment Asset Class Sector Type                                                          | Y                 | All filers    | CashFixed IncomeEquityPropertyInfrastructureAlternativesNot Applicable                                                                                     | Report the asset class sector type.                                                                                                                                                                                                                                                                                                                                                                                                      |\n| 5      | Investment Listing Type                                                                     | Y                 | All filers    | ListedUnlistedNot SpecifiedNot Applicable                                                                                                                  | Report the listing type of the investment.                                                                                                                                                                                                                                                                                                                                                                                               |\n| 6      | Investment Domicile Type                                                                    | Y                 | All filers    | Australian DomicileInternational DomicileNot SpecifiedNot Applicable                                                                                       | Report the domicile type of the investment.                                                                                                                                                                                                                                                                                                                                                                                              |\n| 7      | Asset Class Description Text                                                                | Y                 | All filers    | Free text                                                                                                                                                  | Report the asset class further description.                                                                                                                                                                                                                                                                                                                                                                                              |\n| 8      | Service Arrangement Inclusions Exclusions Text                                              | Y                 | All filers    | Free text                                                                                                                                                  | Report the detail of how the service arrangement differs with particular inclusions or exclusions. For example if the general administration service provider excludes the call centre function, highlight this here and include a separate row for the call centre function service provider under ‘member services’ service type category.If there are no inclusions or exclusions applicable to the expense, report 'Not applicable'. |\n| 9      | Service Arrangement Engagement Type                                                         |                   | All filers    | Other PaymentsOngoing Payment To Service ProviderConsultant FeesStaff Wages                                                                                | Report the engagement type.                                                                                                                                                                                                                                                                                                                                                                                                              |\n| 10     | Investment Market Value Amount                                                              |                   | All filers    | Whole dollars                                                                                                                                              | Report the market value of investments.                                                                                                                                                                                                                                                                                                                                                                                                  |\n| 11     | Proportion Of Assets Service Provided Percent                                               |                   | All filers    | Percentage to 2 decimal places                                                                                                                             | Report the proportion of assets to which service is provided.                                                                                                                                                                                                                                                                                                                                                                            |\n| 12     | Proportion Of Members Service Provided Percent                                              |                   | All filers    | Percentage to 2 decimal places                                                                                                                             | Report the proportion of members to which service is provided.                                                                                                                                                                                                                                                                                                                                                                           |\n| 13     | Service Arrangement Registrable Superannuation Entity Or Member Cohort Different Cover Text |                   | All filers    | Free text                                                                                                                                                  | If the proportion of members to which service is provided is not 100%, report the description of the member cohort covered and / or not covered under this service arrangement.                                                                                                                                                                                                                                                          |\n| 14     | Payment SPS 515 Materiality Indicator                                                       |                   | All filers    | YesNo                                                                                                                                                      | Report whether this expense is material for the purposes of SPS 515 materiality.                                                                                                                                                                                                                                                                                                                                                         |\n| 15     | Service Arrangement Investment Management Cost Amount                                       |                   | All filers    | Whole dollars                                                                                                                                              | Report the total cost of the service arrangement.                                                                                                                                                                                                                                                                                                                                                                                        |\n| 16     | Related Party Indicator                                                                     |                   | All filers    | YesNo                                                                                                                                                      | Report whether the expense is classified as an expense with a related party.                                                                                                                                                                                                                                                                                                                                                             |\n\n### Table 4: Related Party reporting\n\nReport all profit attributable to RSE expenses for the reporting period in Table 4 for each related connected entity (excluding where an entity is a related connected entity only due to a standard employer sponsor relationship and the relationship with that entity does not result in a relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest) on a look-through basis[\\[9\\]](#_ftn9) where the related connected entity's dividend payments or retained earnings are attributable to RSE expense amounts.\n\n| Column | Field name                                 | Unique identifier | Applicable to | Valid values                                                          | Description                                            |\n| ------ | ------------------------------------------ | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------ |\n| 1      | Service Provider Identifier                | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the service provider identifier.                |\n| 2      | Expense Category Type                      |                   | All filers    | Administration And Other ExpensesInvestment Management Expenses       | Report the Expense Category Type.                      |\n| 3      | Profit Attributable To RSE Expense Amounts |                   | All filers    | Whole dollars                                                         | Report the profit attributable to RSE expense amounts. |\n\n### Lists\n\n| Expense type | The expense type options when Administration Services is selected as the expense group option are:Complaints And Feedback HandlingMember CommunicationInsurance AdministrationMember Account AdministrationOtherThe expense type options when Advice is selected as the expense group option are:Intra Fund AdviceFinancial PlannersFinancial Planning Payments To ExternalsThe expense type options when Member Services is selected as the expense group option are:Call Centre ServicesDevelopment And Maintenance Of Website And Other Digital ToolsResearch And Data AnalyticsMember EducationMember Wrap PlatformOtherThe expense type options when Marketing is selected as the expense group option are:Advertising Or MarketingConsumer TestingMember CampaignsResearch And Data AnalyticsSponsorshipOtherThe expense type options when Trustee Board is selected as the expense group option are:Board And Board CommitteesTrainingOtherThe expense type options when Fund Operations and Corporate Overheads is selected as the expense group option are:Accounting And FinanceActuarial ServicesAccounting AdjustmentsCapital ExpenditureConferencesResearch And Data AnalyticsEntertainmentExternal AuditInternal AuditIT ServicesHuman ResourcesLegalMembershipsMerger InvestigationMerger ImplementationMotor VehiclesPolitical DonationsPremisesProfessional IndemnityRegulatory LeviesRisk And ComplianceStrategy And PlanningTrainingTravelOtherThe expense type option when Other is selected as the expense group option is:Other |\n| ------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":17},{"sectionNumber":"Reporting level","sectionType":"division","heading":"Reporting level","content":"### Reporting level\n\nSRF 332.0 must be completed by the RSE licensee for each RSE, defined benefit RSE, PST and ERF.","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 unit of measurement","sectionType":"division","heading":"Reporting basis and unit of measurement","content":"### Reporting basis and unit of measurement\n\nRSE licensees must report all items on SRF 332.0 in accordance with the Australian Accounting Standards unless otherwise specified.\n\nThe total service arrangement cost amounts and total service arrangement investment cost amounts reported in SRF 332.0 should reflect the total expenses in the RSE, defined benefit RSE, PST or ERF’s financial statements. Amounts in SRF 332.0 should and are to be reported on an accrual’s basis.\n\nAmounts in SRF 332.0 are to be reported on an APRA look-through basis.[\\[5\\]](#_ftn5) The look-through chain will end with the expenses from the last connected entity to the first entity that is not a connected entity.\n\nAmounts in SRF 332.0 are to be reported as percentages or whole numbers. 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 332.0 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.","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: Payees and service providers","sectionType":"division","heading":"Table 1: Payees and service providers","content":"### Table 1: Payees and service providers\n\nReport all service provider and other payee expenses paid over the reporting period in Table 1 on a look-through basis.\n\nWhere a payment is made by the entity or on behalf of the entity to an industrial body, report the details of the industrial body as the service provider for that expense in Table 1, and report the service provider type as ‘Industrial Body’.\n\nFor all other expenses, if there is no connected entity, report the receiving entity. If expenses are with a connected entity, look through to identify if the provision of that service is by a further connected entity (the look-through chain) and report the last connected entity in the look-through chain[\\[6\\]](#_ftn6),\n\nRSE licensees do not need to report individual payees and may report one service provider identifier with the Service Provider Name Text as ‘multiple payees’ where the following conditions are met:\n\n    Service Provider Type is ‘Other Payee’;\n    Service Provider Relationship Type is ‘None’;\n    Responsible Person Service Provider Relationship Indicator is ‘No’; and\n    There are no expenses with the payee which are classified as:\n\n        Expense type is Political Donation; or\n        Expense group type is Marketing expenses (excluding expense type Sponsorship) of more than $5,000\n\nFor accounting adjustments, where the payee of the associated expense can be identified, report the payee, otherwise report the RSE licensee as the payee.\n\n| Column | Field name                                                 | Unique identifier | Applicable to | Valid values                                                                               | Description                                                                                                                                                                                                                                                                                                                                                                 |\n| ------ | ---------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Service Provider Identifier                                | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters)                      | Report the service provider identifier.                                                                                                                                                                                                                                                                                                                                     |\n| 2      | Service Provider Name Text                                 |                   | All filers    | Free text                                                                                  | Report the name of the service provider, or for accounting expenses report the name of the accounting expense.                                                                                                                                                                                                                                                              |\n| 3      | Service Provider Australian Business Number                |                   | All filers    | 11 digit valid ABN                                                                         | Report the service provider ABN.                                                                                                                                                                                                                                                                                                                                            |\n| 4      | Service Provider Type                                      |                   | All filers    | Industrial BodyIndustry AssociationRSE LicenseePromoterService ProviderOther Payee         | Report the service provider type for the counterparty to the payment.                                                                                                                                                                                                                                                                                                       |\n| 5      | Service Provider Relationship Type                         |                   | All filers    | NoneParentIndirect ParentSubsidiaryIndirect SubsidiaryRSELGroup CompanyOther Related Party | Report the service provider relationship type. The service provider relationship type must reflect any relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest other than where responsible persons have a relationship with the service provider, regardless of whether the service provider or payee is a related party |\n| 6      | Service Provider Shareholding Relationship Percent         |                   | All filers    | Percentage to 2 decimal places                                                             | Report the service provider shareholding relationship level (relative to the RSE licensee) as a percentage. Include any indirect shareholding.                                                                                                                                                                                                                              |\n| 7      | Service Provider Shareholding Relationship Detail Text     |                   | All filers    | Free text                                                                                  | Report further detail on the service provider shareholding relationship.                                                                                                                                                                                                                                                                                                    |\n| 8      | Responsible Person Service Provider Relationship Indicator |                   | All filers    | YesNo                                                                                      | Report whether any responsible persons of the RSE licensee have a relationship with the service provider which results in a relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest.                                                                                                                                      |\n| 9      | Responsible Person Service Provider Relationship Text      |                   | All filers    | Free text                                                                                  | If responsible persons have a relationship with the service provider which results in a relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest, report details of the relationship with the service provider.                                                                                                            |\n| 10     | Service Provider Relationship Other Text                   |                   | All filers    | Free text                                                                                  | Report other relationships.                                                                                                                                                                                                                                                                                                                                                 |\n| 11     | Service Arrangement Outsourced Indicator                   |                   | All filers    | InsourcedOutsourcedNot Applicable                                                          | Report whether the service arrangement is insourced or outsourced.                                                                                                                                                                                                                                                                                                          |","sortOrder":22},{"sectionNumber":"Table 2: Administration and other expens","sectionType":"division","heading":"Table 2: Administration and other expenses reporting","content":"### Table 2: Administration and other expenses reporting\n\nReport all administration and other (non-investment management) expenses for the reporting period in Table 2 on a look-through basis. Where a payment is made by the entity or on behalf of the entity to an industrial body, report the details of the industrial body as the service provider for all expenses in Table 1, and report the service provider type as industrial body.\n\nFor all other expenses, if there is no connected entity, report the total expenses with the receiving entity. If expenses are with a connected entity, report the total cost amount from the last connected entity in the look-through chain to the first entity that is not a connected entity. For each entity in the look-through chain, report any expense not on paid to a further connected entity. Classify the amount for each relevant expense group type, expense type and service arrangement engagement type for which the entity provides a service to the RSE[\\[7\\]](#_ftn7).\n\nFor accounting adjustments, where the associated purpose can be identified, report the purpose and the engagement type of accounting adjustment, otherwise report the purpose as accounting adjustment. For example, report depreciation against expense type capital expenditure with the service arrangement engagement type as accounting adjustment. Where the payee of the associated expense can be identified, report the payee, otherwise report the RSE licensee as the payee.\n\nWhere travel, training, entertainment or conference expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or account administration, report the expense against the relevant expense type with service arrangement engagement type of travel entertainment and conferences.\n\nWhere travel, training, entertainment or conference expenses are incurred by the RSE licensee in relation to central functions, report the expense against the travel, training, entertainment or conference fund operations and corporate overheads expense type with service arrangement engagement type of travel entertainment and conferences.\n\nWhere capital expenditure expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or account administration, report the expense against the relevant expense type. Where capital expenditure expenses are incurred by the RSE licensee in relation to central functions, report the expense against the capital expenditure expense type.\n\nWhere IT services expenses are incurred by the RSE licensee specifically in relation to another expense type such as call centre services or member account administration, report the expense against the relevant expense type. Where IT services expenses are incurred by the RSE licensee in relation to central functions, report the expense against the IT services expense type.\n\n| Column | Field name                                                                                  | Unique identifier | Applicable to | Valid values                                                                                                                                                                                                | Description                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| ------ | ------------------------------------------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Service Provider Identifier                                                                 | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters)                                                                                                                                       | Report the service provider identifier.                                                                                                                                                                                                                                                                                                                                                                                                   |\n| 2      | Superannuation Fund Or Licensee Type                                                        | Y                 | All filers    | RSEDB RSEPSTERF                                                                                                                                                                                             | Report the RSE, DB RSE, PST or ERF indicator.                                                                                                                                                                                                                                                                                                                                                                                             |\n| 3      | Expense Group Type                                                                          | Y                 | All filers    | Administration ServicesAdviceMember ServicesMarketingTrustee BoardFund Operations And Corporate OverheadsOther                                                                                              | Report the expense group.Where the expense is paid to the RSE licensee or a connected entity, and the expense is for the purpose of multiple expense group types, the expense must be apportioned across the expense groups to which it relates.                                                                                                                                                                                          |\n| 4      | Expense Type                                                                                | Y                 | All filers    | See Lists at the end of these Instructions                                                                                                                                                                  | Report the expense type.Where the expense is paid to the RSE licensee or a connected entity, and the expense is for the purpose of multiple expense types, the expense must be apportioned across each the expense type to which it relates.                                                                                                                                                                                              |\n| 5      | Service Arrangement Inclusions Exclusions Text                                              | Y                 | All filers    | Free text                                                                                                                                                                                                   | Report the detail of how the service arrangement differs with particular inclusions or exclusions. For example, if the general administration service provider excludes the call centre function, highlight this here and include a separate row for the call centre function service provider under ‘member services’ service type category.If there are no inclusions or exclusions applicable to the expense, report ‘Not applicable’. |\n| 6      | Service Arrangement Engagement Type                                                         |                   | All filers    | Other PaymentsOngoing Payment To Service ProviderConsultant FeesStaff WagesAccounting AdjustmentsTravel Entertainment And ConferencesDirector RemunerationExecutive RemunerationDonation To Political Party | Report the engagement type.                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 7      | Proportion Of Assets Service Provided Percent                                               |                   | All filers    | Percentage to 2 decimal places                                                                                                                                                                              | Report the proportion of assets to which service is provided.                                                                                                                                                                                                                                                                                                                                                                             |\n| 8      | Proportion Of Members Service Provided Percent                                              |                   | All filers    | Percentage to 2 decimal places                                                                                                                                                                              | Report the proportion of members to which service is provided.                                                                                                                                                                                                                                                                                                                                                                            |\n| 9      | Service Arrangement Registrable Superannuation Entity Or Member Cohort Different Cover Text |                   | All filers    | Free text                                                                                                                                                                                                   | If the proportion of members to which service is provided is not 100%, report the description of the member cohort covered and / or not covered under this service arrangement.                                                                                                                                                                                                                                                           |\n| 10     | Payment SPS 515 Materiality Indicator                                                       |                   | All filers    | YesNo                                                                                                                                                                                                       | Report whether this expense is material for the purposes of SPS 515 materiality.                                                                                                                                                                                                                                                                                                                                                          |\n| 11     | Service Arrangement Cost Amount                                                             |                   | All filers    | Whole dollars                                                                                                                                                                                               | Report the total cost of the service arrangement.                                                                                                                                                                                                                                                                                                                                                                                         |\n| 12     | Related Party Indicator                                                                     |                   | All filers    | YesNo                                                                                                                                                                                                       | Report whether the expense is classified as an expense with a related party.                                                                                                                                                                                                                                                                                                                                                              |","sortOrder":23},{"sectionNumber":"Table 3: Investment management expenses","sectionType":"division","heading":"Table 3: Investment management expenses","content":"### Table 3: Investment management expenses\n\nReport all investment related expenses for the reporting period in Table 3 on a look-through basis. If there is no connected entity, report the total cost amount with the receiving entity. If expenses are with a connected entity, report the total cost amount from the last connected entity in the look-through chain to the first entity that is not a connected entity. For each entity in the look-through chain, report any expense not on paid to a further connected entity. Classify the amount for each relevant expense service type and asset class sector type for which the entity provides a service to the RSE[\\[8\\]](#_ftn8).\n\n| Column | Field name                                                                                  | Unique identifier | Applicable to | Valid values                                                                                                                                               | Description                                                                                                                                                                                                                                                                                                                                                                                                                              |\n| ------ | ------------------------------------------------------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Service Provider Identifier                                                                 | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters)                                                                                      | Report the service provider identifier.                                                                                                                                                                                                                                                                                                                                                                                                  |\n| 2      | Superannuation Fund Or Licensee Type                                                        | Y                 | All filers    | RSEDB RSEPSTERF                                                                                                                                            | Report the RSE, DB RSE, PST or ERF indicator.                                                                                                                                                                                                                                                                                                                                                                                            |\n| 3      | Investment Expense Service Type                                                             | Y                 | All filers    | Investment AdministrationInvestment ConsultingInvestment ManagementBrokerageCustodyAsset ConsultantImplemented ConsultantInvestment ResearchValuationOther | Report the expense service type.                                                                                                                                                                                                                                                                                                                                                                                                         |\n| 4      | Investment Asset Class Sector Type                                                          | Y                 | All filers    | CashFixed IncomeEquityPropertyInfrastructureAlternativesNot Applicable                                                                                     | Report the asset class sector type.                                                                                                                                                                                                                                                                                                                                                                                                      |\n| 5      | Investment Listing Type                                                                     | Y                 | All filers    | ListedUnlistedNot SpecifiedNot Applicable                                                                                                                  | Report the listing type of the investment.                                                                                                                                                                                                                                                                                                                                                                                               |\n| 6      | Investment Domicile Type                                                                    | Y                 | All filers    | Australian DomicileInternational DomicileNot SpecifiedNot Applicable                                                                                       | Report the domicile type of the investment.                                                                                                                                                                                                                                                                                                                                                                                              |\n| 7      | Asset Class Description Text                                                                | Y                 | All filers    | Free text                                                                                                                                                  | Report the asset class further description.                                                                                                                                                                                                                                                                                                                                                                                              |\n| 8      | Service Arrangement Inclusions Exclusions Text                                              | Y                 | All filers    | Free text                                                                                                                                                  | Report the detail of how the service arrangement differs with particular inclusions or exclusions. For example if the general administration service provider excludes the call centre function, highlight this here and include a separate row for the call centre function service provider under ‘member services’ service type category.If there are no inclusions or exclusions applicable to the expense, report 'Not applicable'. |\n| 9      | Service Arrangement Engagement Type                                                         |                   | All filers    | Other PaymentsOngoing Payment To Service ProviderConsultant FeesStaff Wages                                                                                | Report the engagement type.                                                                                                                                                                                                                                                                                                                                                                                                              |\n| 10     | Investment Market Value Amount                                                              |                   | All filers    | Whole dollars                                                                                                                                              | Report the market value of investments.                                                                                                                                                                                                                                                                                                                                                                                                  |\n| 11     | Proportion Of Assets Service Provided Percent                                               |                   | All filers    | Percentage to 2 decimal places                                                                                                                             | Report the proportion of assets to which service is provided.                                                                                                                                                                                                                                                                                                                                                                            |\n| 12     | Proportion Of Members Service Provided Percent                                              |                   | All filers    | Percentage to 2 decimal places                                                                                                                             | Report the proportion of members to which service is provided.                                                                                                                                                                                                                                                                                                                                                                           |\n| 13     | Service Arrangement Registrable Superannuation Entity Or Member Cohort Different Cover Text |                   | All filers    | Free text                                                                                                                                                  | If the proportion of members to which service is provided is not 100%, report the description of the member cohort covered and / or not covered under this service arrangement.                                                                                                                                                                                                                                                          |\n| 14     | Payment SPS 515 Materiality Indicator                                                       |                   | All filers    | YesNo                                                                                                                                                      | Report whether this expense is material for the purposes of SPS 515 materiality.                                                                                                                                                                                                                                                                                                                                                         |\n| 15     | Service Arrangement Investment Management Cost Amount                                       |                   | All filers    | Whole dollars                                                                                                                                              | Report the total cost of the service arrangement.                                                                                                                                                                                                                                                                                                                                                                                        |\n| 16     | Related Party Indicator                                                                     |                   | All filers    | YesNo                                                                                                                                                      | Report whether the expense is classified as an expense with a related party.                                                                                                                                                                                                                                                                                                                                                             |","sortOrder":24},{"sectionNumber":"Table 4: Related Party reporting","sectionType":"division","heading":"Table 4: Related Party reporting","content":"### Table 4: Related Party reporting\n\nReport all profit attributable to RSE expenses for the reporting period in Table 4 for each related connected entity (excluding where an entity is a related connected entity only due to a standard employer sponsor relationship and the relationship with that entity does not result in a relevant duty or a relevant interest in accordance with Prudential Standard SPS 521 Conflicts of Interest) on a look-through basis[\\[9\\]](#_ftn9) where the related connected entity's dividend payments or retained earnings are attributable to RSE expense amounts.\n\n| Column | Field name                                 | Unique identifier | Applicable to | Valid values                                                          | Description                                            |\n| ------ | ------------------------------------------ | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------ |\n| 1      | Service Provider Identifier                | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the service provider identifier.                |\n| 2      | Expense Category Type                      |                   | All filers    | Administration And Other ExpensesInvestment Management Expenses       | Report the Expense Category Type.                      |\n| 3      | Profit Attributable To RSE Expense Amounts |                   | All filers    | Whole dollars                                                         | Report the profit attributable to RSE expense amounts. |","sortOrder":25},{"sectionNumber":"Lists","sectionType":"division","heading":"Lists","content":"### Lists\n\n| Expense type | The expense type options when Administration Services is selected as the expense group option are:Complaints And Feedback HandlingMember CommunicationInsurance AdministrationMember Account AdministrationOtherThe expense type options when Advice is selected as the expense group option are:Intra Fund AdviceFinancial PlannersFinancial Planning Payments To ExternalsThe expense type options when Member Services is selected as the expense group option are:Call Centre ServicesDevelopment And Maintenance Of Website And Other Digital ToolsResearch And Data AnalyticsMember EducationMember Wrap PlatformOtherThe expense type options when Marketing is selected as the expense group option are:Advertising Or MarketingConsumer TestingMember CampaignsResearch And Data AnalyticsSponsorshipOtherThe expense type options when Trustee Board is selected as the expense group option are:Board And Board CommitteesTrainingOtherThe expense type options when Fund Operations and Corporate Overheads is selected as the expense group option are:Accounting And FinanceActuarial ServicesAccounting AdjustmentsCapital ExpenditureConferencesResearch And Data AnalyticsEntertainmentExternal AuditInternal AuditIT ServicesHuman ResourcesLegalMembershipsMerger InvestigationMerger ImplementationMotor VehiclesPolitical DonationsPremisesProfessional IndemnityRegulatory LeviesRisk And ComplianceStrategy And PlanningTrainingTravelOtherThe expense type option when Other is selected as the expense group option is:Other |\n| ------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":26}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1262},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":false,"description":"This instrument revokes and replaces Determination No. 15 of 2021, maintaining the same scope of expense reporting for superannuation entities. While it updates specific reporting requirements and forms, it does not expand beyond the original purpose of collecting granular expense data from RSE licensees for prudential supervision."},"complexity_factors":["Four separate reporting tables with 41 distinct data fields requiring specific formats (percentages to 2 decimal places, whole dollars, constrained value lists)","Complex 'look-through' accounting requirement requiring entities to trace payments through chains of connected entities to identify ultimate service providers","Nested conditional logic for expense classification (e.g., travel expenses must be allocated to specific service types if related to those services, otherwise to central overheads)","Extensive cross-referencing to other prudential and reporting standards (SPS 310, SPS 515, SPS 521, SRS 101.0, Superannuation Industry Supervision Act)","Multiple exception clauses for related party reporting (excluding standard employer sponsor relationships that don't create conflicts)","Primary key constraints on database tables requiring unique combinations of identifiers","Specific materiality thresholds ($5,000 for marketing expenses) triggering individual reporting requirements vs. aggregate 'multiple payees' reporting","Conditional apportionment rules requiring expenses to be split across multiple expense groups or types when services serve multiple purposes"],"plain_english_summary":"New rules force RSE licensees (entities running superannuation funds, including defined benefit and pooled trusts) to annually report a detailed, audited, look‑through breakdown of where member money is spent to APRA via its digital lodgement system. \n\nThe measure makes funds trace payments through related parties to the ultimate service provider, discloses costs and related‑party profits, and aims to give regulators transparency to spot excess fees, conflicts of interest, or related‑party misuse."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The instrument expressly revokes the earlier Determination No. 15 of 2021 and issues Reporting Standard SRS 332.0. The issued standard (paragraph 3) applies to RSE licensees for RSEs, defined‑benefit RSEs, PSTs and ERFs. The document itself does not set out or compare any widening or narrowing of scope versus the revoked instrument, so based solely on this text there is no identifiable change of scope."},"complexity_factors":["Look‑through reporting requirement across connected entities (reporting chain ends at last connected entity) — requires entity mapping and consolidation (Instruction Guide, 'Reporting basis and unit of measurement')","Multiple detailed tables and required fields (Payees/service providers; Administration; Investment management; Related party profit) with many enumerated value sets — increases data structuring and validation effort (Tables 1–4)","Auditor review and limited assurance requirement; systems, procedures and internal controls must be reviewed and tested by the RSE auditor at least annually (para 13) — creates external assurance and coordination costs","Electronic submission and digital certificate signing obligation for officers/agents — technical integration and identity management (paras 12, 15)","APRA discretion to vary forms and reporting frequency in writing and to grant extensions — creates operational uncertainty and process for compliance with bespoke notices (paras 9, 11, 18)","Look‑through apportionment rules and instructions for allocating expenses across groups/types (including treatment of central functions, capital expenditure, IT, travel) — requires accounting judgements and potential reclassification (Instruction Guide, Table 2 notes)","Related‑party disclosure and SPS 521 / SPS 515 materiality indicators required — necessitates conflict‑of‑interest assessments and materiality testing (Table fields and Instruction Guide)","Formatting and unit rules (accrual basis, percentages reported unconverted to four decimal places, whole dollar requirements) and primary key constraints for reporting tables — strict validation rules increase systems change work (Instruction Guide, 'Reporting basis and unit of measurement' and table metadata)"],"plain_english_summary":"This determination replaces APRA’s prior expenses reporting standard and sets precise data and submission rules for RSE licensees to report expense information (administration, investment, payees and related‑party profit) to APRA on a year‑of‑income, look‑through basis. It prescribes formats, deadlines, auditor review standards and electronic authorisation requirements, and lets APRA adjust reporting frequency or deadlines in writing. Who provides the data: RSE licensees (application, para 3). Who decides timing or exceptions: APRA (paras 9–11)."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-41-of-2023","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-41-of-2023/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-41-of-2023/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-41-of-2023/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-41-of-2023/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-41-of-2023/documents"}}