Financial Sector (Collection of Data) determination No. 52 of 2005
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Instruction Guide
Completion of SRF 210.0 Statement of Financial Position
This form must be completed on an annual basis by all trustees of APRA-regulated superannuation entities, excluding Small APRA Funds (SAFs) and Single Member Approved Deposit Funds (SMADFs).
(Trustees of those superannuation entities with total assets of at least $50m, at the end of their most recent year of income, that are required to complete SRF 110.0 Statement of Financial Position on a quarterly basis must also complete this form on an annual basis.)
If a trustee of 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 quarterly return.
Note: All forms included in the SRF 200 series should be submitted together as an annual return, not individually as separate forms.