{"id":"F2023L00592","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 43 of 2023","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-43-of-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104253,"registerId":"commonwealth-F2023L00592-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard SRS 605.0","sectionType":"part","heading":"Reporting Standard SRS 605.0","content":"![Commonwealth Coat of Arms of Australia ](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 43 of 2023\n\nReporting Standard SRS 605.0 RSE Structure\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. 17 of 2021, including Reporting Standard SRS 605.0 RSE Structure made under that Determination; and\n\n(b) determine Reporting Standard SRS 605.0 RSE Structure, 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 605.0 RSE Structure 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 605.0\n\n# RSE Structure\n\n### Objective of this reporting standard\n\n### This Reporting Standard sets out requirements for the provision of information to APRA relating to the structure of a registrable superannuation entity (RSE), defined benefit RSE, Pooled Superannuation Trust (PST) or eligible rollover fund (ERF).\n\n### It includes Reporting Form SRF 605.0 RSE Structure (SRF 605.0) 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 applies to reporting periods ending on or after 30 June 2023.\n\n### Reporting periods\n\n5. Reporting periods under this Reporting Standard are each year ending 30 June.\n\n### Information required\n\n6. An RSE licensee must provide APRA with the information required by 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 within 28 calendar days after the end of the relevant reporting period.\n\nAd-hoc information required\n\n8. Where an RSE licensee makes a change to information, on or after 1 July 2023, relating to superannuation products, investment menus, investment options or fee and cost arrangements in respect of an RSE, defined benefit RSE, PST or ERF, and this results in information reported under this Reporting Standard no longer being accurate, the RSE licensee must provide updated information required by this Reporting Standard as at the date of the change within 28 calendar days after the end of the calendar quarter in which the change occurred for the periods ending 30 September, 31 December and 31 March.\n\nQuarterly attestation required\n\n9. An RSE licensee must provide APRA an attestation that the information it last provided APRA under this Reporting Standard is still accurate as at the end of every calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year) or that the RSE Licensee has, or will be, providing updated information to APRA in accordance with paragraph 8.\n\n10. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 9, within 28 days after the end of each calendar quarter.\n\nNotices\n\n11. 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\n12. Where APRA has changed the reporting periods under paragraph 11, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n13. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs, PSTs or ERFs within its business operations, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.\n\nNote: For the avoidance of doubt, if the due date 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\n14. 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\n15. 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(a) 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\n16. 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\n17. 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\n18. 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\n19. 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\n20. 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\n21. 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\n22. 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 paragraphs 7, 8, 10 or, if applicable, paragraph 13 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 11 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\n23. 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\n24. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.\n\n#","sortOrder":0},{"sectionNumber":"RSE Structure","sectionType":"part","heading":"RSE Structure","content":"# RSE Structure\n\n### Objective of this reporting standard\n\n### This Reporting Standard sets out requirements for the provision of information to APRA relating to the structure of a registrable superannuation entity (RSE), defined benefit RSE, Pooled Superannuation Trust (PST) or eligible rollover fund (ERF).\n\n### It includes Reporting Form SRF 605.0 RSE Structure (SRF 605.0) 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 applies to reporting periods ending on or after 30 June 2023.\n\n### Reporting periods\n\n5. Reporting periods under this Reporting Standard are each year ending 30 June.\n\n### Information required\n\n6. An RSE licensee must provide APRA with the information required by 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 within 28 calendar days after the end of the relevant reporting period.\n\nAd-hoc information required\n\n8. Where an RSE licensee makes a change to information, on or after 1 July 2023, relating to superannuation products, investment menus, investment options or fee and cost arrangements in respect of an RSE, defined benefit RSE, PST or ERF, and this results in information reported under this Reporting Standard no longer being accurate, the RSE licensee must provide updated information required by this Reporting Standard as at the date of the change within 28 calendar days after the end of the calendar quarter in which the change occurred for the periods ending 30 September, 31 December and 31 March.\n\nQuarterly attestation required\n\n9. An RSE licensee must provide APRA an attestation that the information it last provided APRA under this Reporting Standard is still accurate as at the end of every calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year) or that the RSE Licensee has, or will be, providing updated information to APRA in accordance with paragraph 8.\n\n10. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 9, within 28 days after the end of each calendar quarter.\n\nNotices\n\n11. 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\n12. Where APRA has changed the reporting periods under paragraph 11, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n13. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs, PSTs or ERFs within its business operations, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.\n\nNote: For the avoidance of doubt, if the due date 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\n14. 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\n15. 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(a) 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\n16. 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\n17. 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\n18. 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\n19. 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\n20. 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\n21. 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\n22. 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 paragraphs 7, 8, 10 or, if applicable, paragraph 13 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 11 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\n23. 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\n24. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.\n\n#","sortOrder":1},{"sectionNumber":"Objective of this reporting standard","sectionType":"division","heading":"Objective of this reporting standard","content":"### Objective of this reporting standard\n\n### This Reporting Standard sets out requirements for the provision of information to APRA relating to the structure of a registrable superannuation entity (RSE), defined benefit RSE, Pooled Superannuation Trust (PST) or eligible rollover fund (ERF).\n\n### It includes Reporting Form SRF 605.0 RSE Structure (SRF 605.0) and associated specific instructions.","sortOrder":2},{"sectionNumber":"This Reporting Standard sets out require","sectionType":"division","heading":"This Reporting Standard sets out requirements for the provision of information to APRA relating to the structure of a registrable superannuation entity (RSE), defined benefit RSE, Pooled Superannuation Trust (PST) or eligible rollover fund (ERF).","content":"### Objective of this reporting standard\n\n### This Reporting Standard sets out requirements for the provision of information to APRA relating to the structure of a registrable superannuation entity (RSE), defined benefit RSE, Pooled Superannuation Trust (PST) or eligible rollover fund (ERF).\n\n### It includes Reporting Form SRF 605.0 RSE Structure (SRF 605.0) and associated specific instructions.","sortOrder":3},{"sectionNumber":"It includes Reporting Form SRF 605.0 RSE","sectionType":"division","heading":"It includes Reporting Form SRF 605.0 RSE Structure (SRF 605.0) and associated specific instructions.","content":"### Objective of this reporting standard\n\n### This Reporting Standard sets out requirements for the provision of information to APRA relating to the structure of a registrable superannuation entity (RSE), defined benefit RSE, Pooled Superannuation Trust (PST) or eligible rollover fund (ERF).\n\n### It includes Reporting Form SRF 605.0 RSE Structure (SRF 605.0) and associated specific instructions.","sortOrder":4},{"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":5},{"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":6},{"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":7},{"sectionNumber":"Commencement","sectionType":"division","heading":"Commencement","content":"### Commencement\n\n4. This Reporting Standard applies to reporting periods ending on or after 30 June 2023.","sortOrder":8},{"sectionNumber":"Reporting periods","sectionType":"division","heading":"Reporting periods","content":"### Reporting periods\n\n5. Reporting periods under this Reporting Standard are each year ending 30 June.","sortOrder":9},{"sectionNumber":"Information required","sectionType":"division","heading":"Information required","content":"### Information required\n\n6. An RSE licensee must provide APRA with the information required by 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 within 28 calendar days after the end of the relevant reporting period.\n\nAd-hoc information required\n\n8. Where an RSE licensee makes a change to information, on or after 1 July 2023, relating to superannuation products, investment menus, investment options or fee and cost arrangements in respect of an RSE, defined benefit RSE, PST or ERF, and this results in information reported under this Reporting Standard no longer being accurate, the RSE licensee must provide updated information required by this Reporting Standard as at the date of the change within 28 calendar days after the end of the calendar quarter in which the change occurred for the periods ending 30 September, 31 December and 31 March.\n\nQuarterly attestation required\n\n9. An RSE licensee must provide APRA an attestation that the information it last provided APRA under this Reporting Standard is still accurate as at the end of every calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year) or that the RSE Licensee has, or will be, providing updated information to APRA in accordance with paragraph 8.\n\n10. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 9, within 28 days after the end of each calendar quarter.\n\nNotices\n\n11. 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\n12. Where APRA has changed the reporting periods under paragraph 11, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n13. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs, PSTs or ERFs within its business operations, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.\n\nNote: For the avoidance of doubt, if the due date 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":10},{"sectionNumber":"Form and method of submission","sectionType":"division","heading":"Form and method of submission","content":"### Form and method of submission\n\n14. 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":11},{"sectionNumber":"Quality control","sectionType":"division","heading":"Quality control","content":"### Quality control\n\n15. 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(a) 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\n16. 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":12},{"sectionNumber":"Authorisation","sectionType":"division","heading":"Authorisation","content":"### Authorisation\n\n17. 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\n18. 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\n19. 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":13},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"division","heading":"Minor alterations to forms and instructions","content":"### Minor alterations to forms and instructions\n\n20. 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\n21. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.","sortOrder":14},{"sectionNumber":"Interpretation","sectionType":"division","heading":"Interpretation","content":"### Interpretation\n\n22. 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 paragraphs 7, 8, 10 or, if applicable, paragraph 13 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 11 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\n23. 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\n24. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.\n\n#","sortOrder":15},{"sectionNumber":"Reporting Form SRF 605.0","sectionType":"part","heading":"Reporting Form SRF 605.0","content":"# Reporting Form SRF 605.0\n\n# RSE Structure\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 605.0 RSE Structure (SRF 605.0). This form collects information on the structure of each RSE’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 605.0 must be completed for each RSE licensee in respect of each registrable superannuation entity (RSE), defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF), as relevant, within its business operations.\n\n### Reporting tables\n\nTables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided. \n \nThe Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.\n\n### Reporting basis and units of measurement\n\nAmounts in SRF 605.0 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 605.0 must be reported as at the end of the reporting period, or, if an RSE licensee is submitting ad-hoc information, as at the date of the change.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\n## Specific instructions\n\n### Table 1: Superannuation products\n\nReport each superannuation product that had members or was accepting members at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------ | ----------------- | ----------------- | --------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Superannuation Product Status Type | | All filers | NewNo ChangeUpdate | Report the status of the superannuation product record.Report ‘New’ if this is a new superannuation product being reported for the first time.Report ‘No Change’ if there has been no change to the superannuation product since it was last reported.Report ‘Update’ if there has been a change to the superannuation product since it was last reported. |\n| 2 | Superannuation Product Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier. |\n| 3 | Superannuation Product Name Text | | All filers | Free text | Report the name of the superannuation product. |\n| 4 | Superannuation Product Description Text | | All filers | Free text | Report a description of the superannuation product. |\n| 5 | Superannuation Product Type | | All filers | MySuper ProductChoice ProductDefined Benefit Product | Report the superannuation product type. |\n| 6 | Superannuation Product Category Type | | All filers | GenericInsurance OnlyMySuper Material GoodwillMySuper Large EmployerWhole Of Life Or Endowment | Report the superannuation product category. |\n| 7 | MySuper Authorisation Identifier | | All filers | 14 numeric digits | Report the MySuper authorisation identifier. If the superannuation product does not have a MySuper authorisation identifier, leave this field blank. |\n| 8 | Superannuation Product Phase Type | | All filers | AccumulationTransition To RetirementRetirementDefined Benefit Accumulation And Retirement | Report the superannuation product phase. |\n| 9 | Superannuation Product Access Type | | All filers | Individual No Advisor RequiredIndividual Advisor OnlyStandardised EmployerTailored EmployerCombined Access Type | Report the superannuation product access type. |\n| 10 | Open To New Employers Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to new employers. |\n| 11 | Open To New Members Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to new members. |\n| 12 | Open To Public Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to the public. |\n| 13 | Product Disclosure Statement URL | | All filers | URL | Report the URL path to the current Product Disclosure Statement file for the superannuation product. If no such URL exists, this field may be left blank. |\n| 14 | Product Disclosure Statement Updated Date | | All filers | Date values (dd/mm/yyyy) | Report when the most recent Product Disclosure Statement for the superannuation product was dated as per section 1013G of the Corporations Act 2001. |\n| 15 | Product Dashboard URL | | All filers | URL | Report the URL path of the product dashboard. If the superannuation product is not required to have a dashboard, this field may be left blank. |\n| 16 | Product Dashboard Updated Date | | All RSE licensees | Date values (dd/mm/yyyy) | Where the URL path of the product dashboard has been supplied, report the effective date that the product dashboard was last updated, otherwise leave this field blank. |\n| 17 | Minimum Balance Superannuation Product Amount | | All filers | Dollar values | Report the minimum balance of the superannuation product. Where there is no minimum, leave this field blank. |\n| 18 | Superannuation Product Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the superannuation product inception date. |\n| 19 | Superannuation Product End Date | | All filers | Date values (dd/mm/yyyy) | Report the superannuation product end date. If the superannuation product has no end date, leave this field blank. |\n| 20 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to a superannuation product, report the date of change. Where there is no change, leave this field blank. |\n\n### Table 2: Investment menus\n\nReport each investment menu that members invested through or had the option to invest through at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------ | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Menu Status Type | | All filers | NewNo ChangeUpdate | Report the status for the investment menu record.Report ‘New’ if this is a new investment menu being reported for the first time.Report ‘No Change’ if there has been no change to the investment menu since it was last reported.Report ‘Update’ if there has been a change to the investment menu since it was last reported. |\n| 2 | Investment Menu Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier. |\n| 3 | Investment Menu Name Text | | All filers | Free text | Report the name of the investment menu. |\n| 4 | Investment Menu Description Text | | All filers | Free text | Provide a description of the investment menu. |\n| 5 | Investment Menu Type | | All filers | GenericPlatformLifecycle Option | Report the investment menu type. |\n| 6 | Lifecyle Trigger Age Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the age of the member. For non-lifecycle option investment menu types, report ‘No’. |\n| 7 | Lifecyle Trigger Balance Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ balance. For non-lifecycle option investment menu types, report ‘No’. |\n| 8 | Lifecyle Trigger Contribution Rate Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ contribution rate. For non-lifecycle option investment menu types, report ‘No’. |\n| 9 | Lifecyle Trigger Salary Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ salary. For non-lifecycle option investment menu types, report ‘No’. |\n| 10 | Lifecyle Trigger Gender Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ gender. For non-lifecycle option investment menu types, report ‘No’. |\n| 11 | Lifecyle Trigger Time Until Retirement Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the time until retirement of the member. For non-lifecycle option investment menu types, report ‘No’. |\n| 12 | Open To New Members Investment Menu Indicator | | All filers | YesNo | Report whether the investment menu is open to new members. |\n| 13 | Minimum Balance Investment Menu Amount | | All filers | Dollar values | Report the minimum balance. Where there is no minimum, leave this field blank. |\n| 14 | Investment Cap Investment Menu Percent | | All filers | Percentage to 2 decimal places | Report the investment cap as a percentage of individual member balance. Where there is no cap, leave this field blank. |\n| 15 | Investment Menu Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the investment menu. |\n| 16 | Investment Menu End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the investment menu. If the investment menu has no end date, leave this field blank. |\n| 17 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to an investment menu, report the date of change. Where there is no change, leave this field blank. |\n\n### Table 3: Investment options\n\nUnless aggregation is permitted as described below, report each investment option that members invested in or had the option to invest in at any time during the reporting period. Report each group of investment options that have been aggregated that members invested in or had the option to invest in at any time during the reporting period.\n\nFor the 30 June 2021 reporting period, for each investment menu reported with Investment Menu Type of ‘Lifecycle option’, RSE licensees must report all investment options the investment menu provided a pathway to from 30 June 2014 up to and including 30 June 2021, regardless of whether the investment options have an investment option end date prior to 30 June 2021.\n\nThe investment option categories that may be aggregated are:\n\n- Direct Shares;\n- Direct Term Deposit;\n- Direct Hybrid Security and\n- Direct Fixed Income Instrument.\n\nWhere an investment option category has been listed as being permitted to be aggregated, the RSE licensee can either:\n\n- Report each investment option within that investment option category on a separate line; or\n- Aggregate the investment options within that investment option category subject to the following conditions:\n - Only investment options with the same investment option type and investment option category may be aggregated;\n - The investment option name and description should reflect the fact that aggregation has taken place;\n - The number of investments included column must be completed, indicating the number of investment options that have been aggregated;\n - APIR Code should be left blank;\n - Ticker Symbol Text should be left blank;\n - Investment Option Inception Date should be the earliest of the inception dates of the investment options being aggregated;\n - Only investment options with the same combination of:\n - Exchange Code Text;\n - Able To Freeze For Redemptions Investment Option Indicator;\n - Frozen For Redemptions Investment Option Indicator; and\n - Open To New Members Investment Option Indicator,\n\ncan be aggregated.\n\n- For columns:\n - Minimum Balance Investment Option Amount;\n - Investment Cap Investment Option Percent; and\n - Minimum Purchase Transaction Investment Option Amount,\n\nthe lowest non blank value of this column from the aggregated investment options should be reported. Should all aggregated investment options have an blank value, then that column may be left blank for the aggregation.\n\n- End date should only be reported once all of the investment options within the aggregation have ended. It should be set to the latest end date from the investment options aggregated.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Status Type | | All filers | NewNo ChangeUpdate | Report the status for the investment option record.Report ‘New’ if this is a new investment option being reported for the first time.Report ‘No Change’ if there has been no change to the investment option since it was last reported.Report ‘Update’ if there has been a change to the investment option since it was last reported. |\n| 2 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. |\n| 3 | Investment Option Name Text | | All filers | Free text | Report the name of the investment option. |\n| 4 | Investment Option Description Text | | All filers | Free text | Provide a description of the investment option. |\n| 5 | Trustee Directed Product Indicator | | All filers | YesNo | Report whether the the investment option is a trustee directed product. |\n| 6 | Investment Option Type | | All filers | Multi ManagerSingle AssetExchange Traded ProductListed Investment CompanySingle Manager - Other ListedSingle Manager - UnlistedManaged Discretionary AccountSeparately Managed AccountInsurance OnlyDefined Benefit | Report the investment option type. |\n| 7 | Investment Option Category Type | | All filers | Single SectorMulti SectorDirect Cash AccountDirect Term DepositDirect Fixed Income InstrumentDirect SharesDirect Hybrid SecurityAnnuityOther | Report the investment option category. |\n| 8 | Investment Option Included Count | | All filers | Whole number | Where two or more investments have been aggregated for the purpose of reporting for this form, report the number of distinct investments included that would otherwise have satisfied the definition of investment option. Otherwise, leave this field blank. |\n| 9 | APIR Code | | All filers | String of 9 alpha numeric characters | Where applicable, report the APIR code. Otherwise leave this field blank. |\n| 10 | Exchange Code Text | | All filers | Free text | Where applicable, report the exchange code. Otherwise leave this field blank. |\n| 11 | Ticker Symbol Text | | All filers | Free text | Where applicable, report the ticker symbol of the investment option. Otherwise, leave this field blank. |\n| 12 | Able To Freeze For Redemptions Investment Option Indicator | | All filers | YesNo | Report whether the investment option is able to be frozen for redemptions. |\n| 13 | Frozen For Redemptions Investment Option Indicator | | All filers | YesNo | Report whether the investment option is frozen for redemptions. |\n| 14 | Open To New Members Investment Option Indicator | | All filers | YesNo | Report whether the investment option is open to new members. |\n| 15 | Not Open To New Members Investment Option Reason Type | | All filers | Failed Performance TestLegacy ProductOtherNot Applicable | Report an explanation for any investment option that is no longer open to new members. |\n| 16 | Minimum Balance Investment Option Amount | | All filers | Whole dollars | Report the minimum balance allowable within the investment option. Where there is no minimum, leave this field blank. |\n| 17 | Investment Cap Investment Option Percent | | All filers | Percentage to 2 decimal places | Report the investment cap applicable to the investment option as a percentage. Where there is no cap, leave this field blank. |\n| 18 | Minimum Purchase Transaction Investment Option Amount | | All filers | Whole dollars | Report the minimum purchase transaction of the investment option. Where there is no minimum, leave this field blank. |\n| 19 | Investment Option Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the investment option. |\n| 20 | Investment Option End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the investment option where applicable. If the investment option has no end date, leave this field blank. |\n| 21 | Investment Option Management Type | | All filers | Internally ManagedExternally Managed - Connected EntityExternally Managed - Non-connected EntityNot Applicable | Report the investment management type for the investment option. |\n| 22 | Investment Option Strategy Setting Type | | All filers | RSE LicenseeConnected EntityNon-connected Entity | Report the investment asset allocation target type for the investment option. |\n| 23 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to an investment option, report the date of change. Where there is no change, leave this field blank. |\n| 24 | Investment Performance Start Date | | All filers | Date values (dd/mm/yyyy) | Report the date when the investment option received its first contribution or funding from a member. |\n\n### Table 4: Fees and costs arrangements\n\nTable 4 collects information on the specific fees and costs offered to members under fees and costs arrangements. Standard fees and costs arrangements refer to fees and costs available to members who do not qualify for alternative fees and costs arrangements that may have been negotiated with the RSE licensee.\n\nReport each fees and costs arrangement that was in use at any stage in the reporting period. Each fees and costs arrangement must be identified by a unique fees and costs arrangement identifier in Table 4.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Fees And Costs Arrangement Status Type | | All filers | NewNo ChangeUpdate | Report the status for the fees and costs arrangement record.Report ‘New’ if this is a new fees and costs arrangement being reported for the first time.Report ‘No Change’ if there has been no change to the fees and costs arrangement (columns 2-7, 11-13) since it was last reported.Report ‘Update’ if there has been a change to the fees and costs arrangement (columns 2-7, 11-13) since it was last reported. |\n| 2 | Fees And Costs Arrangement Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the fees and costs arrangement identifier for the fees and costs arrangement. |\n| 3 | Fees And Costs Arrangement Type | | All filers | StandardCustom | Report the fees and costs arrangement type for the fees and costs arrangement. |\n| 4 | ASIC Regulatory Guide 97 Disclosure Version Type | | All filers | 20172020Not Applicable | Report the RG 97 version used to disclose the fees and costs relating to the fees and costs arrangement. |\n| 5 | ASIC Regulatory Guide 97 Performance Version Type | | All filers | 20172020Not Applicable | Report the RG 97 version used to calculate performance relating to the fees and costs arrangement. |\n| 6 | Eligible Members Description Text | | All filers | Free text | Report the eligible members for the fees and costs arrangement. |\n| 7 | Custom Features Description Text | | All filers | Free text | Report the custom features that relate to the fees and costs arrangement.For fees and costs arrangements with a fees and costs arrangement type of ‘Standard’, this field should be left blank. |\n| 8 | Employer Sponsors Fees And Costs Arrangement Count | | All filers | Whole numbers | Report the number of employer sponsors that the fees and costs arrangement applies to. |\n| 9 | Member Accounts Fees And Costs Arrangement Count | | All filers | Whole numbers | Report the number of member accounts that the fees and costs arrangement applies to. |\n| 10 | Members Benefits Fees And Costs Arrangement Amount | | All filers | Whole dollars | Report the sum of members’ benefits of the member accounts that the fees and costs arrangement applies to. |\n| 11 | Fees And Costs Arrangement Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the fees and costs arrangement. |\n| 12 | Fees And Costs Arrangement End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the fees and costs arrangement where applicable. If the fees and costs arrangement has no end date, leave this field blank. |\n| 13 | Open To New Members Fees And Costs Arrangement Indicator | | All filers | YesNo | Report whether the fees and costs arrangement is open to new members. |\n| 14 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to a fee and cost arrangement, report the date of change. Where there is no change, leave this field blank. |","sortOrder":16},{"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 605.0 RSE Structure (SRF 605.0). This form collects information on the structure of each RSE’s business operations.","sortOrder":18},{"sectionNumber":"General directions and notes","sectionType":"part","heading":"General directions and notes","content":"# Reporting Form SRF 605.0\n\n# RSE Structure\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 605.0 RSE Structure (SRF 605.0). This form collects information on the structure of each RSE’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 605.0 must be completed for each RSE licensee in respect of each registrable superannuation entity (RSE), defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF), as relevant, within its business operations.\n\n### Reporting tables\n\nTables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided. \n \nThe Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.\n\n### Reporting basis and units of measurement\n\nAmounts in SRF 605.0 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 605.0 must be reported as at the end of the reporting period, or, if an RSE licensee is submitting ad-hoc information, as at the date of the change.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\n## Specific instructions\n\n### Table 1: Superannuation products\n\nReport each superannuation product that had members or was accepting members at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------ | ----------------- | ----------------- | --------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Superannuation Product Status Type | | All filers | NewNo ChangeUpdate | Report the status of the superannuation product record.Report ‘New’ if this is a new superannuation product being reported for the first time.Report ‘No Change’ if there has been no change to the superannuation product since it was last reported.Report ‘Update’ if there has been a change to the superannuation product since it was last reported. |\n| 2 | Superannuation Product Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier. |\n| 3 | Superannuation Product Name Text | | All filers | Free text | Report the name of the superannuation product. |\n| 4 | Superannuation Product Description Text | | All filers | Free text | Report a description of the superannuation product. |\n| 5 | Superannuation Product Type | | All filers | MySuper ProductChoice ProductDefined Benefit Product | Report the superannuation product type. |\n| 6 | Superannuation Product Category Type | | All filers | GenericInsurance OnlyMySuper Material GoodwillMySuper Large EmployerWhole Of Life Or Endowment | Report the superannuation product category. |\n| 7 | MySuper Authorisation Identifier | | All filers | 14 numeric digits | Report the MySuper authorisation identifier. If the superannuation product does not have a MySuper authorisation identifier, leave this field blank. |\n| 8 | Superannuation Product Phase Type | | All filers | AccumulationTransition To RetirementRetirementDefined Benefit Accumulation And Retirement | Report the superannuation product phase. |\n| 9 | Superannuation Product Access Type | | All filers | Individual No Advisor RequiredIndividual Advisor OnlyStandardised EmployerTailored EmployerCombined Access Type | Report the superannuation product access type. |\n| 10 | Open To New Employers Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to new employers. |\n| 11 | Open To New Members Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to new members. |\n| 12 | Open To Public Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to the public. |\n| 13 | Product Disclosure Statement URL | | All filers | URL | Report the URL path to the current Product Disclosure Statement file for the superannuation product. If no such URL exists, this field may be left blank. |\n| 14 | Product Disclosure Statement Updated Date | | All filers | Date values (dd/mm/yyyy) | Report when the most recent Product Disclosure Statement for the superannuation product was dated as per section 1013G of the Corporations Act 2001. |\n| 15 | Product Dashboard URL | | All filers | URL | Report the URL path of the product dashboard. If the superannuation product is not required to have a dashboard, this field may be left blank. |\n| 16 | Product Dashboard Updated Date | | All RSE licensees | Date values (dd/mm/yyyy) | Where the URL path of the product dashboard has been supplied, report the effective date that the product dashboard was last updated, otherwise leave this field blank. |\n| 17 | Minimum Balance Superannuation Product Amount | | All filers | Dollar values | Report the minimum balance of the superannuation product. Where there is no minimum, leave this field blank. |\n| 18 | Superannuation Product Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the superannuation product inception date. |\n| 19 | Superannuation Product End Date | | All filers | Date values (dd/mm/yyyy) | Report the superannuation product end date. If the superannuation product has no end date, leave this field blank. |\n| 20 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to a superannuation product, report the date of change. Where there is no change, leave this field blank. |\n\n### Table 2: Investment menus\n\nReport each investment menu that members invested through or had the option to invest through at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------ | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Menu Status Type | | All filers | NewNo ChangeUpdate | Report the status for the investment menu record.Report ‘New’ if this is a new investment menu being reported for the first time.Report ‘No Change’ if there has been no change to the investment menu since it was last reported.Report ‘Update’ if there has been a change to the investment menu since it was last reported. |\n| 2 | Investment Menu Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier. |\n| 3 | Investment Menu Name Text | | All filers | Free text | Report the name of the investment menu. |\n| 4 | Investment Menu Description Text | | All filers | Free text | Provide a description of the investment menu. |\n| 5 | Investment Menu Type | | All filers | GenericPlatformLifecycle Option | Report the investment menu type. |\n| 6 | Lifecyle Trigger Age Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the age of the member. For non-lifecycle option investment menu types, report ‘No’. |\n| 7 | Lifecyle Trigger Balance Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ balance. For non-lifecycle option investment menu types, report ‘No’. |\n| 8 | Lifecyle Trigger Contribution Rate Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ contribution rate. For non-lifecycle option investment menu types, report ‘No’. |\n| 9 | Lifecyle Trigger Salary Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ salary. For non-lifecycle option investment menu types, report ‘No’. |\n| 10 | Lifecyle Trigger Gender Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ gender. For non-lifecycle option investment menu types, report ‘No’. |\n| 11 | Lifecyle Trigger Time Until Retirement Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the time until retirement of the member. For non-lifecycle option investment menu types, report ‘No’. |\n| 12 | Open To New Members Investment Menu Indicator | | All filers | YesNo | Report whether the investment menu is open to new members. |\n| 13 | Minimum Balance Investment Menu Amount | | All filers | Dollar values | Report the minimum balance. Where there is no minimum, leave this field blank. |\n| 14 | Investment Cap Investment Menu Percent | | All filers | Percentage to 2 decimal places | Report the investment cap as a percentage of individual member balance. Where there is no cap, leave this field blank. |\n| 15 | Investment Menu Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the investment menu. |\n| 16 | Investment Menu End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the investment menu. If the investment menu has no end date, leave this field blank. |\n| 17 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to an investment menu, report the date of change. Where there is no change, leave this field blank. |\n\n### Table 3: Investment options\n\nUnless aggregation is permitted as described below, report each investment option that members invested in or had the option to invest in at any time during the reporting period. Report each group of investment options that have been aggregated that members invested in or had the option to invest in at any time during the reporting period.\n\nFor the 30 June 2021 reporting period, for each investment menu reported with Investment Menu Type of ‘Lifecycle option’, RSE licensees must report all investment options the investment menu provided a pathway to from 30 June 2014 up to and including 30 June 2021, regardless of whether the investment options have an investment option end date prior to 30 June 2021.\n\nThe investment option categories that may be aggregated are:\n\n- Direct Shares;\n- Direct Term Deposit;\n- Direct Hybrid Security and\n- Direct Fixed Income Instrument.\n\nWhere an investment option category has been listed as being permitted to be aggregated, the RSE licensee can either:\n\n- Report each investment option within that investment option category on a separate line; or\n- Aggregate the investment options within that investment option category subject to the following conditions:\n - Only investment options with the same investment option type and investment option category may be aggregated;\n - The investment option name and description should reflect the fact that aggregation has taken place;\n - The number of investments included column must be completed, indicating the number of investment options that have been aggregated;\n - APIR Code should be left blank;\n - Ticker Symbol Text should be left blank;\n - Investment Option Inception Date should be the earliest of the inception dates of the investment options being aggregated;\n - Only investment options with the same combination of:\n - Exchange Code Text;\n - Able To Freeze For Redemptions Investment Option Indicator;\n - Frozen For Redemptions Investment Option Indicator; and\n - Open To New Members Investment Option Indicator,\n\ncan be aggregated.\n\n- For columns:\n - Minimum Balance Investment Option Amount;\n - Investment Cap Investment Option Percent; and\n - Minimum Purchase Transaction Investment Option Amount,\n\nthe lowest non blank value of this column from the aggregated investment options should be reported. Should all aggregated investment options have an blank value, then that column may be left blank for the aggregation.\n\n- End date should only be reported once all of the investment options within the aggregation have ended. It should be set to the latest end date from the investment options aggregated.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Status Type | | All filers | NewNo ChangeUpdate | Report the status for the investment option record.Report ‘New’ if this is a new investment option being reported for the first time.Report ‘No Change’ if there has been no change to the investment option since it was last reported.Report ‘Update’ if there has been a change to the investment option since it was last reported. |\n| 2 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. |\n| 3 | Investment Option Name Text | | All filers | Free text | Report the name of the investment option. |\n| 4 | Investment Option Description Text | | All filers | Free text | Provide a description of the investment option. |\n| 5 | Trustee Directed Product Indicator | | All filers | YesNo | Report whether the the investment option is a trustee directed product. |\n| 6 | Investment Option Type | | All filers | Multi ManagerSingle AssetExchange Traded ProductListed Investment CompanySingle Manager - Other ListedSingle Manager - UnlistedManaged Discretionary AccountSeparately Managed AccountInsurance OnlyDefined Benefit | Report the investment option type. |\n| 7 | Investment Option Category Type | | All filers | Single SectorMulti SectorDirect Cash AccountDirect Term DepositDirect Fixed Income InstrumentDirect SharesDirect Hybrid SecurityAnnuityOther | Report the investment option category. |\n| 8 | Investment Option Included Count | | All filers | Whole number | Where two or more investments have been aggregated for the purpose of reporting for this form, report the number of distinct investments included that would otherwise have satisfied the definition of investment option. Otherwise, leave this field blank. |\n| 9 | APIR Code | | All filers | String of 9 alpha numeric characters | Where applicable, report the APIR code. Otherwise leave this field blank. |\n| 10 | Exchange Code Text | | All filers | Free text | Where applicable, report the exchange code. Otherwise leave this field blank. |\n| 11 | Ticker Symbol Text | | All filers | Free text | Where applicable, report the ticker symbol of the investment option. Otherwise, leave this field blank. |\n| 12 | Able To Freeze For Redemptions Investment Option Indicator | | All filers | YesNo | Report whether the investment option is able to be frozen for redemptions. |\n| 13 | Frozen For Redemptions Investment Option Indicator | | All filers | YesNo | Report whether the investment option is frozen for redemptions. |\n| 14 | Open To New Members Investment Option Indicator | | All filers | YesNo | Report whether the investment option is open to new members. |\n| 15 | Not Open To New Members Investment Option Reason Type | | All filers | Failed Performance TestLegacy ProductOtherNot Applicable | Report an explanation for any investment option that is no longer open to new members. |\n| 16 | Minimum Balance Investment Option Amount | | All filers | Whole dollars | Report the minimum balance allowable within the investment option. Where there is no minimum, leave this field blank. |\n| 17 | Investment Cap Investment Option Percent | | All filers | Percentage to 2 decimal places | Report the investment cap applicable to the investment option as a percentage. Where there is no cap, leave this field blank. |\n| 18 | Minimum Purchase Transaction Investment Option Amount | | All filers | Whole dollars | Report the minimum purchase transaction of the investment option. Where there is no minimum, leave this field blank. |\n| 19 | Investment Option Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the investment option. |\n| 20 | Investment Option End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the investment option where applicable. If the investment option has no end date, leave this field blank. |\n| 21 | Investment Option Management Type | | All filers | Internally ManagedExternally Managed - Connected EntityExternally Managed - Non-connected EntityNot Applicable | Report the investment management type for the investment option. |\n| 22 | Investment Option Strategy Setting Type | | All filers | RSE LicenseeConnected EntityNon-connected Entity | Report the investment asset allocation target type for the investment option. |\n| 23 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to an investment option, report the date of change. Where there is no change, leave this field blank. |\n| 24 | Investment Performance Start Date | | All filers | Date values (dd/mm/yyyy) | Report the date when the investment option received its first contribution or funding from a member. |\n\n### Table 4: Fees and costs arrangements\n\nTable 4 collects information on the specific fees and costs offered to members under fees and costs arrangements. Standard fees and costs arrangements refer to fees and costs available to members who do not qualify for alternative fees and costs arrangements that may have been negotiated with the RSE licensee.\n\nReport each fees and costs arrangement that was in use at any stage in the reporting period. Each fees and costs arrangement must be identified by a unique fees and costs arrangement identifier in Table 4.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Fees And Costs Arrangement Status Type | | All filers | NewNo ChangeUpdate | Report the status for the fees and costs arrangement record.Report ‘New’ if this is a new fees and costs arrangement being reported for the first time.Report ‘No Change’ if there has been no change to the fees and costs arrangement (columns 2-7, 11-13) since it was last reported.Report ‘Update’ if there has been a change to the fees and costs arrangement (columns 2-7, 11-13) since it was last reported. |\n| 2 | Fees And Costs Arrangement Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the fees and costs arrangement identifier for the fees and costs arrangement. |\n| 3 | Fees And Costs Arrangement Type | | All filers | StandardCustom | Report the fees and costs arrangement type for the fees and costs arrangement. |\n| 4 | ASIC Regulatory Guide 97 Disclosure Version Type | | All filers | 20172020Not Applicable | Report the RG 97 version used to disclose the fees and costs relating to the fees and costs arrangement. |\n| 5 | ASIC Regulatory Guide 97 Performance Version Type | | All filers | 20172020Not Applicable | Report the RG 97 version used to calculate performance relating to the fees and costs arrangement. |\n| 6 | Eligible Members Description Text | | All filers | Free text | Report the eligible members for the fees and costs arrangement. |\n| 7 | Custom Features Description Text | | All filers | Free text | Report the custom features that relate to the fees and costs arrangement.For fees and costs arrangements with a fees and costs arrangement type of ‘Standard’, this field should be left blank. |\n| 8 | Employer Sponsors Fees And Costs Arrangement Count | | All filers | Whole numbers | Report the number of employer sponsors that the fees and costs arrangement applies to. |\n| 9 | Member Accounts Fees And Costs Arrangement Count | | All filers | Whole numbers | Report the number of member accounts that the fees and costs arrangement applies to. |\n| 10 | Members Benefits Fees And Costs Arrangement Amount | | All filers | Whole dollars | Report the sum of members’ benefits of the member accounts that the fees and costs arrangement applies to. |\n| 11 | Fees And Costs Arrangement Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the fees and costs arrangement. |\n| 12 | Fees And Costs Arrangement End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the fees and costs arrangement where applicable. If the fees and costs arrangement has no end date, leave this field blank. |\n| 13 | Open To New Members Fees And Costs Arrangement Indicator | | All filers | YesNo | Report whether the fees and costs arrangement is open to new members. |\n| 14 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to a fee and cost arrangement, report the date of change. Where there is no change, leave this field blank. |","sortOrder":19},{"sectionNumber":"Reporting level","sectionType":"division","heading":"Reporting level","content":"### Reporting level\n\nSRF 605.0 must be completed for each RSE licensee in respect of each registrable superannuation entity (RSE), defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF), as relevant, within its business operations.","sortOrder":20},{"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":21},{"sectionNumber":"Reporting basis and units of measurement","sectionType":"division","heading":"Reporting basis and units of measurement","content":"### Reporting basis and units of measurement\n\nAmounts in SRF 605.0 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 605.0 must be reported as at the end of the reporting period, or, if an RSE licensee is submitting ad-hoc information, as at the date of the change.","sortOrder":22},{"sectionNumber":"Definitions","sectionType":"division","heading":"Definitions","content":"### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).","sortOrder":23},{"sectionNumber":"Specific instructions","sectionType":"part","heading":"Specific instructions","content":"# Reporting Form SRF 605.0\n\n# RSE Structure\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 605.0 RSE Structure (SRF 605.0). This form collects information on the structure of each RSE’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 605.0 must be completed for each RSE licensee in respect of each registrable superannuation entity (RSE), defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF), as relevant, within its business operations.\n\n### Reporting tables\n\nTables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided. \n \nThe Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.\n\n### Reporting basis and units of measurement\n\nAmounts in SRF 605.0 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 605.0 must be reported as at the end of the reporting period, or, if an RSE licensee is submitting ad-hoc information, as at the date of the change.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\n## Specific instructions\n\n### Table 1: Superannuation products\n\nReport each superannuation product that had members or was accepting members at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------ | ----------------- | ----------------- | --------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Superannuation Product Status Type | | All filers | NewNo ChangeUpdate | Report the status of the superannuation product record.Report ‘New’ if this is a new superannuation product being reported for the first time.Report ‘No Change’ if there has been no change to the superannuation product since it was last reported.Report ‘Update’ if there has been a change to the superannuation product since it was last reported. |\n| 2 | Superannuation Product Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier. |\n| 3 | Superannuation Product Name Text | | All filers | Free text | Report the name of the superannuation product. |\n| 4 | Superannuation Product Description Text | | All filers | Free text | Report a description of the superannuation product. |\n| 5 | Superannuation Product Type | | All filers | MySuper ProductChoice ProductDefined Benefit Product | Report the superannuation product type. |\n| 6 | Superannuation Product Category Type | | All filers | GenericInsurance OnlyMySuper Material GoodwillMySuper Large EmployerWhole Of Life Or Endowment | Report the superannuation product category. |\n| 7 | MySuper Authorisation Identifier | | All filers | 14 numeric digits | Report the MySuper authorisation identifier. If the superannuation product does not have a MySuper authorisation identifier, leave this field blank. |\n| 8 | Superannuation Product Phase Type | | All filers | AccumulationTransition To RetirementRetirementDefined Benefit Accumulation And Retirement | Report the superannuation product phase. |\n| 9 | Superannuation Product Access Type | | All filers | Individual No Advisor RequiredIndividual Advisor OnlyStandardised EmployerTailored EmployerCombined Access Type | Report the superannuation product access type. |\n| 10 | Open To New Employers Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to new employers. |\n| 11 | Open To New Members Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to new members. |\n| 12 | Open To Public Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to the public. |\n| 13 | Product Disclosure Statement URL | | All filers | URL | Report the URL path to the current Product Disclosure Statement file for the superannuation product. If no such URL exists, this field may be left blank. |\n| 14 | Product Disclosure Statement Updated Date | | All filers | Date values (dd/mm/yyyy) | Report when the most recent Product Disclosure Statement for the superannuation product was dated as per section 1013G of the Corporations Act 2001. |\n| 15 | Product Dashboard URL | | All filers | URL | Report the URL path of the product dashboard. If the superannuation product is not required to have a dashboard, this field may be left blank. |\n| 16 | Product Dashboard Updated Date | | All RSE licensees | Date values (dd/mm/yyyy) | Where the URL path of the product dashboard has been supplied, report the effective date that the product dashboard was last updated, otherwise leave this field blank. |\n| 17 | Minimum Balance Superannuation Product Amount | | All filers | Dollar values | Report the minimum balance of the superannuation product. Where there is no minimum, leave this field blank. |\n| 18 | Superannuation Product Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the superannuation product inception date. |\n| 19 | Superannuation Product End Date | | All filers | Date values (dd/mm/yyyy) | Report the superannuation product end date. If the superannuation product has no end date, leave this field blank. |\n| 20 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to a superannuation product, report the date of change. Where there is no change, leave this field blank. |\n\n### Table 2: Investment menus\n\nReport each investment menu that members invested through or had the option to invest through at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------ | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Menu Status Type | | All filers | NewNo ChangeUpdate | Report the status for the investment menu record.Report ‘New’ if this is a new investment menu being reported for the first time.Report ‘No Change’ if there has been no change to the investment menu since it was last reported.Report ‘Update’ if there has been a change to the investment menu since it was last reported. |\n| 2 | Investment Menu Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier. |\n| 3 | Investment Menu Name Text | | All filers | Free text | Report the name of the investment menu. |\n| 4 | Investment Menu Description Text | | All filers | Free text | Provide a description of the investment menu. |\n| 5 | Investment Menu Type | | All filers | GenericPlatformLifecycle Option | Report the investment menu type. |\n| 6 | Lifecyle Trigger Age Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the age of the member. For non-lifecycle option investment menu types, report ‘No’. |\n| 7 | Lifecyle Trigger Balance Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ balance. For non-lifecycle option investment menu types, report ‘No’. |\n| 8 | Lifecyle Trigger Contribution Rate Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ contribution rate. For non-lifecycle option investment menu types, report ‘No’. |\n| 9 | Lifecyle Trigger Salary Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ salary. For non-lifecycle option investment menu types, report ‘No’. |\n| 10 | Lifecyle Trigger Gender Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ gender. For non-lifecycle option investment menu types, report ‘No’. |\n| 11 | Lifecyle Trigger Time Until Retirement Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the time until retirement of the member. For non-lifecycle option investment menu types, report ‘No’. |\n| 12 | Open To New Members Investment Menu Indicator | | All filers | YesNo | Report whether the investment menu is open to new members. |\n| 13 | Minimum Balance Investment Menu Amount | | All filers | Dollar values | Report the minimum balance. Where there is no minimum, leave this field blank. |\n| 14 | Investment Cap Investment Menu Percent | | All filers | Percentage to 2 decimal places | Report the investment cap as a percentage of individual member balance. Where there is no cap, leave this field blank. |\n| 15 | Investment Menu Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the investment menu. |\n| 16 | Investment Menu End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the investment menu. If the investment menu has no end date, leave this field blank. |\n| 17 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to an investment menu, report the date of change. Where there is no change, leave this field blank. |\n\n### Table 3: Investment options\n\nUnless aggregation is permitted as described below, report each investment option that members invested in or had the option to invest in at any time during the reporting period. Report each group of investment options that have been aggregated that members invested in or had the option to invest in at any time during the reporting period.\n\nFor the 30 June 2021 reporting period, for each investment menu reported with Investment Menu Type of ‘Lifecycle option’, RSE licensees must report all investment options the investment menu provided a pathway to from 30 June 2014 up to and including 30 June 2021, regardless of whether the investment options have an investment option end date prior to 30 June 2021.\n\nThe investment option categories that may be aggregated are:\n\n- Direct Shares;\n- Direct Term Deposit;\n- Direct Hybrid Security and\n- Direct Fixed Income Instrument.\n\nWhere an investment option category has been listed as being permitted to be aggregated, the RSE licensee can either:\n\n- Report each investment option within that investment option category on a separate line; or\n- Aggregate the investment options within that investment option category subject to the following conditions:\n - Only investment options with the same investment option type and investment option category may be aggregated;\n - The investment option name and description should reflect the fact that aggregation has taken place;\n - The number of investments included column must be completed, indicating the number of investment options that have been aggregated;\n - APIR Code should be left blank;\n - Ticker Symbol Text should be left blank;\n - Investment Option Inception Date should be the earliest of the inception dates of the investment options being aggregated;\n - Only investment options with the same combination of:\n - Exchange Code Text;\n - Able To Freeze For Redemptions Investment Option Indicator;\n - Frozen For Redemptions Investment Option Indicator; and\n - Open To New Members Investment Option Indicator,\n\ncan be aggregated.\n\n- For columns:\n - Minimum Balance Investment Option Amount;\n - Investment Cap Investment Option Percent; and\n - Minimum Purchase Transaction Investment Option Amount,\n\nthe lowest non blank value of this column from the aggregated investment options should be reported. Should all aggregated investment options have an blank value, then that column may be left blank for the aggregation.\n\n- End date should only be reported once all of the investment options within the aggregation have ended. It should be set to the latest end date from the investment options aggregated.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Status Type | | All filers | NewNo ChangeUpdate | Report the status for the investment option record.Report ‘New’ if this is a new investment option being reported for the first time.Report ‘No Change’ if there has been no change to the investment option since it was last reported.Report ‘Update’ if there has been a change to the investment option since it was last reported. |\n| 2 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. |\n| 3 | Investment Option Name Text | | All filers | Free text | Report the name of the investment option. |\n| 4 | Investment Option Description Text | | All filers | Free text | Provide a description of the investment option. |\n| 5 | Trustee Directed Product Indicator | | All filers | YesNo | Report whether the the investment option is a trustee directed product. |\n| 6 | Investment Option Type | | All filers | Multi ManagerSingle AssetExchange Traded ProductListed Investment CompanySingle Manager - Other ListedSingle Manager - UnlistedManaged Discretionary AccountSeparately Managed AccountInsurance OnlyDefined Benefit | Report the investment option type. |\n| 7 | Investment Option Category Type | | All filers | Single SectorMulti SectorDirect Cash AccountDirect Term DepositDirect Fixed Income InstrumentDirect SharesDirect Hybrid SecurityAnnuityOther | Report the investment option category. |\n| 8 | Investment Option Included Count | | All filers | Whole number | Where two or more investments have been aggregated for the purpose of reporting for this form, report the number of distinct investments included that would otherwise have satisfied the definition of investment option. Otherwise, leave this field blank. |\n| 9 | APIR Code | | All filers | String of 9 alpha numeric characters | Where applicable, report the APIR code. Otherwise leave this field blank. |\n| 10 | Exchange Code Text | | All filers | Free text | Where applicable, report the exchange code. Otherwise leave this field blank. |\n| 11 | Ticker Symbol Text | | All filers | Free text | Where applicable, report the ticker symbol of the investment option. Otherwise, leave this field blank. |\n| 12 | Able To Freeze For Redemptions Investment Option Indicator | | All filers | YesNo | Report whether the investment option is able to be frozen for redemptions. |\n| 13 | Frozen For Redemptions Investment Option Indicator | | All filers | YesNo | Report whether the investment option is frozen for redemptions. |\n| 14 | Open To New Members Investment Option Indicator | | All filers | YesNo | Report whether the investment option is open to new members. |\n| 15 | Not Open To New Members Investment Option Reason Type | | All filers | Failed Performance TestLegacy ProductOtherNot Applicable | Report an explanation for any investment option that is no longer open to new members. |\n| 16 | Minimum Balance Investment Option Amount | | All filers | Whole dollars | Report the minimum balance allowable within the investment option. Where there is no minimum, leave this field blank. |\n| 17 | Investment Cap Investment Option Percent | | All filers | Percentage to 2 decimal places | Report the investment cap applicable to the investment option as a percentage. Where there is no cap, leave this field blank. |\n| 18 | Minimum Purchase Transaction Investment Option Amount | | All filers | Whole dollars | Report the minimum purchase transaction of the investment option. Where there is no minimum, leave this field blank. |\n| 19 | Investment Option Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the investment option. |\n| 20 | Investment Option End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the investment option where applicable. If the investment option has no end date, leave this field blank. |\n| 21 | Investment Option Management Type | | All filers | Internally ManagedExternally Managed - Connected EntityExternally Managed - Non-connected EntityNot Applicable | Report the investment management type for the investment option. |\n| 22 | Investment Option Strategy Setting Type | | All filers | RSE LicenseeConnected EntityNon-connected Entity | Report the investment asset allocation target type for the investment option. |\n| 23 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to an investment option, report the date of change. Where there is no change, leave this field blank. |\n| 24 | Investment Performance Start Date | | All filers | Date values (dd/mm/yyyy) | Report the date when the investment option received its first contribution or funding from a member. |\n\n### Table 4: Fees and costs arrangements\n\nTable 4 collects information on the specific fees and costs offered to members under fees and costs arrangements. Standard fees and costs arrangements refer to fees and costs available to members who do not qualify for alternative fees and costs arrangements that may have been negotiated with the RSE licensee.\n\nReport each fees and costs arrangement that was in use at any stage in the reporting period. Each fees and costs arrangement must be identified by a unique fees and costs arrangement identifier in Table 4.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Fees And Costs Arrangement Status Type | | All filers | NewNo ChangeUpdate | Report the status for the fees and costs arrangement record.Report ‘New’ if this is a new fees and costs arrangement being reported for the first time.Report ‘No Change’ if there has been no change to the fees and costs arrangement (columns 2-7, 11-13) since it was last reported.Report ‘Update’ if there has been a change to the fees and costs arrangement (columns 2-7, 11-13) since it was last reported. |\n| 2 | Fees And Costs Arrangement Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the fees and costs arrangement identifier for the fees and costs arrangement. |\n| 3 | Fees And Costs Arrangement Type | | All filers | StandardCustom | Report the fees and costs arrangement type for the fees and costs arrangement. |\n| 4 | ASIC Regulatory Guide 97 Disclosure Version Type | | All filers | 20172020Not Applicable | Report the RG 97 version used to disclose the fees and costs relating to the fees and costs arrangement. |\n| 5 | ASIC Regulatory Guide 97 Performance Version Type | | All filers | 20172020Not Applicable | Report the RG 97 version used to calculate performance relating to the fees and costs arrangement. |\n| 6 | Eligible Members Description Text | | All filers | Free text | Report the eligible members for the fees and costs arrangement. |\n| 7 | Custom Features Description Text | | All filers | Free text | Report the custom features that relate to the fees and costs arrangement.For fees and costs arrangements with a fees and costs arrangement type of ‘Standard’, this field should be left blank. |\n| 8 | Employer Sponsors Fees And Costs Arrangement Count | | All filers | Whole numbers | Report the number of employer sponsors that the fees and costs arrangement applies to. |\n| 9 | Member Accounts Fees And Costs Arrangement Count | | All filers | Whole numbers | Report the number of member accounts that the fees and costs arrangement applies to. |\n| 10 | Members Benefits Fees And Costs Arrangement Amount | | All filers | Whole dollars | Report the sum of members’ benefits of the member accounts that the fees and costs arrangement applies to. |\n| 11 | Fees And Costs Arrangement Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the fees and costs arrangement. |\n| 12 | Fees And Costs Arrangement End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the fees and costs arrangement where applicable. If the fees and costs arrangement has no end date, leave this field blank. |\n| 13 | Open To New Members Fees And Costs Arrangement Indicator | | All filers | YesNo | Report whether the fees and costs arrangement is open to new members. |\n| 14 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to a fee and cost arrangement, report the date of change. Where there is no change, leave this field blank. |","sortOrder":24},{"sectionNumber":"Table 1: Superannuation products","sectionType":"division","heading":"Table 1: Superannuation products","content":"### Table 1: Superannuation products\n\nReport each superannuation product that had members or was accepting members at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------ | ----------------- | ----------------- | --------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Superannuation Product Status Type | | All filers | NewNo ChangeUpdate | Report the status of the superannuation product record.Report ‘New’ if this is a new superannuation product being reported for the first time.Report ‘No Change’ if there has been no change to the superannuation product since it was last reported.Report ‘Update’ if there has been a change to the superannuation product since it was last reported. |\n| 2 | Superannuation Product Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier. |\n| 3 | Superannuation Product Name Text | | All filers | Free text | Report the name of the superannuation product. |\n| 4 | Superannuation Product Description Text | | All filers | Free text | Report a description of the superannuation product. |\n| 5 | Superannuation Product Type | | All filers | MySuper ProductChoice ProductDefined Benefit Product | Report the superannuation product type. |\n| 6 | Superannuation Product Category Type | | All filers | GenericInsurance OnlyMySuper Material GoodwillMySuper Large EmployerWhole Of Life Or Endowment | Report the superannuation product category. |\n| 7 | MySuper Authorisation Identifier | | All filers | 14 numeric digits | Report the MySuper authorisation identifier. If the superannuation product does not have a MySuper authorisation identifier, leave this field blank. |\n| 8 | Superannuation Product Phase Type | | All filers | AccumulationTransition To RetirementRetirementDefined Benefit Accumulation And Retirement | Report the superannuation product phase. |\n| 9 | Superannuation Product Access Type | | All filers | Individual No Advisor RequiredIndividual Advisor OnlyStandardised EmployerTailored EmployerCombined Access Type | Report the superannuation product access type. |\n| 10 | Open To New Employers Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to new employers. |\n| 11 | Open To New Members Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to new members. |\n| 12 | Open To Public Superannuation Product Indicator | | All filers | YesNo | Report whether the superannuation product is open to the public. |\n| 13 | Product Disclosure Statement URL | | All filers | URL | Report the URL path to the current Product Disclosure Statement file for the superannuation product. If no such URL exists, this field may be left blank. |\n| 14 | Product Disclosure Statement Updated Date | | All filers | Date values (dd/mm/yyyy) | Report when the most recent Product Disclosure Statement for the superannuation product was dated as per section 1013G of the Corporations Act 2001. |\n| 15 | Product Dashboard URL | | All filers | URL | Report the URL path of the product dashboard. If the superannuation product is not required to have a dashboard, this field may be left blank. |\n| 16 | Product Dashboard Updated Date | | All RSE licensees | Date values (dd/mm/yyyy) | Where the URL path of the product dashboard has been supplied, report the effective date that the product dashboard was last updated, otherwise leave this field blank. |\n| 17 | Minimum Balance Superannuation Product Amount | | All filers | Dollar values | Report the minimum balance of the superannuation product. Where there is no minimum, leave this field blank. |\n| 18 | Superannuation Product Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the superannuation product inception date. |\n| 19 | Superannuation Product End Date | | All filers | Date values (dd/mm/yyyy) | Report the superannuation product end date. If the superannuation product has no end date, leave this field blank. |\n| 20 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to a superannuation product, report the date of change. Where there is no change, leave this field blank. |","sortOrder":25},{"sectionNumber":"Table 2: Investment menus","sectionType":"division","heading":"Table 2: Investment menus","content":"### Table 2: Investment menus\n\nReport each investment menu that members invested through or had the option to invest through at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------ | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Menu Status Type | | All filers | NewNo ChangeUpdate | Report the status for the investment menu record.Report ‘New’ if this is a new investment menu being reported for the first time.Report ‘No Change’ if there has been no change to the investment menu since it was last reported.Report ‘Update’ if there has been a change to the investment menu since it was last reported. |\n| 2 | Investment Menu Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier. |\n| 3 | Investment Menu Name Text | | All filers | Free text | Report the name of the investment menu. |\n| 4 | Investment Menu Description Text | | All filers | Free text | Provide a description of the investment menu. |\n| 5 | Investment Menu Type | | All filers | GenericPlatformLifecycle Option | Report the investment menu type. |\n| 6 | Lifecyle Trigger Age Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the age of the member. For non-lifecycle option investment menu types, report ‘No’. |\n| 7 | Lifecyle Trigger Balance Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ balance. For non-lifecycle option investment menu types, report ‘No’. |\n| 8 | Lifecyle Trigger Contribution Rate Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ contribution rate. For non-lifecycle option investment menu types, report ‘No’. |\n| 9 | Lifecyle Trigger Salary Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ salary. For non-lifecycle option investment menu types, report ‘No’. |\n| 10 | Lifecyle Trigger Gender Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the members’ gender. For non-lifecycle option investment menu types, report ‘No’. |\n| 11 | Lifecyle Trigger Time Until Retirement Indicator | | All filers | YesNo | Report whether a change in the lifecycle stage is dependent on the time until retirement of the member. For non-lifecycle option investment menu types, report ‘No’. |\n| 12 | Open To New Members Investment Menu Indicator | | All filers | YesNo | Report whether the investment menu is open to new members. |\n| 13 | Minimum Balance Investment Menu Amount | | All filers | Dollar values | Report the minimum balance. Where there is no minimum, leave this field blank. |\n| 14 | Investment Cap Investment Menu Percent | | All filers | Percentage to 2 decimal places | Report the investment cap as a percentage of individual member balance. Where there is no cap, leave this field blank. |\n| 15 | Investment Menu Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the investment menu. |\n| 16 | Investment Menu End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the investment menu. If the investment menu has no end date, leave this field blank. |\n| 17 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to an investment menu, report the date of change. Where there is no change, leave this field blank. |","sortOrder":26},{"sectionNumber":"Table 3: Investment options","sectionType":"division","heading":"Table 3: Investment options","content":"### Table 3: Investment options\n\nUnless aggregation is permitted as described below, report each investment option that members invested in or had the option to invest in at any time during the reporting period. Report each group of investment options that have been aggregated that members invested in or had the option to invest in at any time during the reporting period.\n\nFor the 30 June 2021 reporting period, for each investment menu reported with Investment Menu Type of ‘Lifecycle option’, RSE licensees must report all investment options the investment menu provided a pathway to from 30 June 2014 up to and including 30 June 2021, regardless of whether the investment options have an investment option end date prior to 30 June 2021.\n\nThe investment option categories that may be aggregated are:\n\n- Direct Shares;\n- Direct Term Deposit;\n- Direct Hybrid Security and\n- Direct Fixed Income Instrument.\n\nWhere an investment option category has been listed as being permitted to be aggregated, the RSE licensee can either:\n\n- Report each investment option within that investment option category on a separate line; or\n- Aggregate the investment options within that investment option category subject to the following conditions:\n - Only investment options with the same investment option type and investment option category may be aggregated;\n - The investment option name and description should reflect the fact that aggregation has taken place;\n - The number of investments included column must be completed, indicating the number of investment options that have been aggregated;\n - APIR Code should be left blank;\n - Ticker Symbol Text should be left blank;\n - Investment Option Inception Date should be the earliest of the inception dates of the investment options being aggregated;\n - Only investment options with the same combination of:\n - Exchange Code Text;\n - Able To Freeze For Redemptions Investment Option Indicator;\n - Frozen For Redemptions Investment Option Indicator; and\n - Open To New Members Investment Option Indicator,\n\ncan be aggregated.\n\n- For columns:\n - Minimum Balance Investment Option Amount;\n - Investment Cap Investment Option Percent; and\n - Minimum Purchase Transaction Investment Option Amount,\n\nthe lowest non blank value of this column from the aggregated investment options should be reported. Should all aggregated investment options have an blank value, then that column may be left blank for the aggregation.\n\n- End date should only be reported once all of the investment options within the aggregation have ended. It should be set to the latest end date from the investment options aggregated.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Status Type | | All filers | NewNo ChangeUpdate | Report the status for the investment option record.Report ‘New’ if this is a new investment option being reported for the first time.Report ‘No Change’ if there has been no change to the investment option since it was last reported.Report ‘Update’ if there has been a change to the investment option since it was last reported. |\n| 2 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. |\n| 3 | Investment Option Name Text | | All filers | Free text | Report the name of the investment option. |\n| 4 | Investment Option Description Text | | All filers | Free text | Provide a description of the investment option. |\n| 5 | Trustee Directed Product Indicator | | All filers | YesNo | Report whether the the investment option is a trustee directed product. |\n| 6 | Investment Option Type | | All filers | Multi ManagerSingle AssetExchange Traded ProductListed Investment CompanySingle Manager - Other ListedSingle Manager - UnlistedManaged Discretionary AccountSeparately Managed AccountInsurance OnlyDefined Benefit | Report the investment option type. |\n| 7 | Investment Option Category Type | | All filers | Single SectorMulti SectorDirect Cash AccountDirect Term DepositDirect Fixed Income InstrumentDirect SharesDirect Hybrid SecurityAnnuityOther | Report the investment option category. |\n| 8 | Investment Option Included Count | | All filers | Whole number | Where two or more investments have been aggregated for the purpose of reporting for this form, report the number of distinct investments included that would otherwise have satisfied the definition of investment option. Otherwise, leave this field blank. |\n| 9 | APIR Code | | All filers | String of 9 alpha numeric characters | Where applicable, report the APIR code. Otherwise leave this field blank. |\n| 10 | Exchange Code Text | | All filers | Free text | Where applicable, report the exchange code. Otherwise leave this field blank. |\n| 11 | Ticker Symbol Text | | All filers | Free text | Where applicable, report the ticker symbol of the investment option. Otherwise, leave this field blank. |\n| 12 | Able To Freeze For Redemptions Investment Option Indicator | | All filers | YesNo | Report whether the investment option is able to be frozen for redemptions. |\n| 13 | Frozen For Redemptions Investment Option Indicator | | All filers | YesNo | Report whether the investment option is frozen for redemptions. |\n| 14 | Open To New Members Investment Option Indicator | | All filers | YesNo | Report whether the investment option is open to new members. |\n| 15 | Not Open To New Members Investment Option Reason Type | | All filers | Failed Performance TestLegacy ProductOtherNot Applicable | Report an explanation for any investment option that is no longer open to new members. |\n| 16 | Minimum Balance Investment Option Amount | | All filers | Whole dollars | Report the minimum balance allowable within the investment option. Where there is no minimum, leave this field blank. |\n| 17 | Investment Cap Investment Option Percent | | All filers | Percentage to 2 decimal places | Report the investment cap applicable to the investment option as a percentage. Where there is no cap, leave this field blank. |\n| 18 | Minimum Purchase Transaction Investment Option Amount | | All filers | Whole dollars | Report the minimum purchase transaction of the investment option. Where there is no minimum, leave this field blank. |\n| 19 | Investment Option Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the investment option. |\n| 20 | Investment Option End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the investment option where applicable. If the investment option has no end date, leave this field blank. |\n| 21 | Investment Option Management Type | | All filers | Internally ManagedExternally Managed - Connected EntityExternally Managed - Non-connected EntityNot Applicable | Report the investment management type for the investment option. |\n| 22 | Investment Option Strategy Setting Type | | All filers | RSE LicenseeConnected EntityNon-connected Entity | Report the investment asset allocation target type for the investment option. |\n| 23 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to an investment option, report the date of change. Where there is no change, leave this field blank. |\n| 24 | Investment Performance Start Date | | All filers | Date values (dd/mm/yyyy) | Report the date when the investment option received its first contribution or funding from a member. |","sortOrder":27},{"sectionNumber":"Table 4: Fees and costs arrangements","sectionType":"division","heading":"Table 4: Fees and costs arrangements","content":"### Table 4: Fees and costs arrangements\n\nTable 4 collects information on the specific fees and costs offered to members under fees and costs arrangements. Standard fees and costs arrangements refer to fees and costs available to members who do not qualify for alternative fees and costs arrangements that may have been negotiated with the RSE licensee.\n\nReport each fees and costs arrangement that was in use at any stage in the reporting period. Each fees and costs arrangement must be identified by a unique fees and costs arrangement identifier in Table 4.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Fees And Costs Arrangement Status Type | | All filers | NewNo ChangeUpdate | Report the status for the fees and costs arrangement record.Report ‘New’ if this is a new fees and costs arrangement being reported for the first time.Report ‘No Change’ if there has been no change to the fees and costs arrangement (columns 2-7, 11-13) since it was last reported.Report ‘Update’ if there has been a change to the fees and costs arrangement (columns 2-7, 11-13) since it was last reported. |\n| 2 | Fees And Costs Arrangement Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the fees and costs arrangement identifier for the fees and costs arrangement. |\n| 3 | Fees And Costs Arrangement Type | | All filers | StandardCustom | Report the fees and costs arrangement type for the fees and costs arrangement. |\n| 4 | ASIC Regulatory Guide 97 Disclosure Version Type | | All filers | 20172020Not Applicable | Report the RG 97 version used to disclose the fees and costs relating to the fees and costs arrangement. |\n| 5 | ASIC Regulatory Guide 97 Performance Version Type | | All filers | 20172020Not Applicable | Report the RG 97 version used to calculate performance relating to the fees and costs arrangement. |\n| 6 | Eligible Members Description Text | | All filers | Free text | Report the eligible members for the fees and costs arrangement. |\n| 7 | Custom Features Description Text | | All filers | Free text | Report the custom features that relate to the fees and costs arrangement.For fees and costs arrangements with a fees and costs arrangement type of ‘Standard’, this field should be left blank. |\n| 8 | Employer Sponsors Fees And Costs Arrangement Count | | All filers | Whole numbers | Report the number of employer sponsors that the fees and costs arrangement applies to. |\n| 9 | Member Accounts Fees And Costs Arrangement Count | | All filers | Whole numbers | Report the number of member accounts that the fees and costs arrangement applies to. |\n| 10 | Members Benefits Fees And Costs Arrangement Amount | | All filers | Whole dollars | Report the sum of members’ benefits of the member accounts that the fees and costs arrangement applies to. |\n| 11 | Fees And Costs Arrangement Inception Date | | All filers | Date values (dd/mm/yyyy) | Report the inception date of the fees and costs arrangement. |\n| 12 | Fees And Costs Arrangement End Date | | All filers | Date values (dd/mm/yyyy) | Report the end date of the fees and costs arrangement where applicable. If the fees and costs arrangement has no end date, leave this field blank. |\n| 13 | Open To New Members Fees And Costs Arrangement Indicator | | All filers | YesNo | Report whether the fees and costs arrangement is open to new members. |\n| 14 | Date Of Change | | All filers | Date values (dd/mm/yyyy) | Where an RSE licensee makes a change to information relating to a fee and cost arrangement, report the date of change. Where there is no change, leave this field blank. |","sortOrder":28}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2092},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This instrument revokes and replaces Determination No. 17 of 2021 with an updated version of the same reporting standard. The scope remains focused on the collection of structural data (products, menus, options, fees) from superannuation entities for prudential supervision purposes, consistent with the original intent of the Financial Sector (Collection of Data) Act 2001."},"complexity_factors":["Four detailed data tables with 75+ specific fields requiring precise formatting (dates as dd/mm/yyyy, percentages to 4 decimal places)","Complex aggregation rules for investment options with multiple conditional requirements (same type/category, matching indicators, earliest inception date, latest end date)","Dual reporting framework combining annual returns with ad-hoc change reporting triggered by specific events (product/menu/option/fee changes)","Cross-references to multiple external instruments: Superannuation Industry (Supervision) Act 1993, Corporations Act 2001, ASIC Regulatory Guide 97, and Prudential Standard SPS 310","12 defined terms in the interpretation section plus table-specific constraints and validation rules","Quarterly attestation requirement layered on top of substantive reporting obligations"],"plain_english_summary":"This Reporting Standard requires RSE licensees (superannuation trustees and similar entities) to provide APRA with detailed structural data about their products, investment arrangements and fees via Form SRF 605.0, replacing the 2021 version. Submissions are annual and on material change, with quarterly attestations, auditor review, board responsibility and APRA‑approved digital signing.\n\nThe data supports APRA’s supervision of the $3+ trillion super sector, risk monitoring and public comparability of funds."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-43-of-2023","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-43-of-2023/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-43-of-2023/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-43-of-2023/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-43-of-2023/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-43-of-2023/documents"}}