Financial Sector (Collection of Data) determination No. 42 of 2005
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Purpose
- Data collected in Form SRF 260.0 is used by APRA for the purpose of prudential supervision.
Application and commencement
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This reporting standard applies to each trustee of a relevant registered superannuation entity as defined by paragraph 3 and shall begin to apply to those trustees on the later of 1 July 2005 and the date of registration on the Federal Register of Legislative Instruments.
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A superannuation entity is a relevant registered superannuation entity if, at the end of the most recent reporting period for the entity, it was not:
(a) a small APRA fund;
(b) a self managed superannuation fund; or
(c) a single member approved deposit fund.