Instruction Guide

Completion of SRF 340.0 Superannuation Entity Profile

This form must be completed on an annual basis in relation to all Small APRA Funds (SAFs) and Single Member Approved Deposit Funds (SMADFs).

If a superannuation entity has no items to disclose, the form can be left blank as D2A recognises blanks as zeros; however it is still required to be submitted as part of the annual return.

Note: All forms included in the SRF 300 series should be submitted together as an annual return, not individually as separate forms.

Purpose

This form collects specific information on various aspects of a superannuation entity’s operations, investment management practices, investment returns, and service providers. Information reported in this form is prudentially important, as it forms part of APRA’s monitoring and analysis framework for individual superannuation entities and the industry.

This Guide has been prepared to assist in the completion and lodgement of SRF 340.0 Superannuation Entity Profile. For ease of use, the Guide has been split into three main sections as follows:

• Lodgement and validation of and changes to SRF 340.0 Superannuation Entity Profile;
• General Guidance – this guidance provides principles that should be applied to all items throughout SRF 340.0 Superannuation Entity Profile; and
• Instruction Guide for Specific Items – this guidance should be applied to the specific items which relate to each superannuation entity.

Lodgement and Validation of SRF 340.0 Superannuation Entity Profile

Lodgement and authentication codes

This form must be completed and lodged to APRA either by, or on behalf of, a trustee that is a corporate or natural ‘person’. (It cannot be lodged by the superannuation entity itself, as the entity is not a ‘person’). Where not lodged by the trustee itself, it may be lodged on behalf the trustee by the trustee’s agent, e.g. an administrator or accountant.

Once the SRF 340.0 form has been completed and submitted to APRA (where submission is by the D2A system), an authentication code is generated in D2A from information entered into the form. The authentication code and date submitted appear in the footer of each page of the return (‘return’ equates to all 8 forms in the SRF 300 series). Any change of information entered or resubmission of the return will result in a change to the authentication code. The authentication codes and date submitted should be used by auditors to determine that the four forms audited (300.0, 310.0, 320.0 and 330.0) have been submitted.

A receipt indicating successful lodgement of the return will be provided via email. There may be a slight delay in a receipt being provided if the submission is made in the last week of October. Do not resubmit your return however, as the receipt will be generated.