Objective of this reporting standard

Objective of this reporting standard

This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001. It requires the trustee of a superannuation entity[1] to give APRA, on an annual basis, certain disclosures in relation to the nature of transactions with certain parties (e.g. individual trustees/directors, parent entity of the trustee entity).

This reporting standard outlines the overall requirements for the provision of the required information to APRA. It should be read in conjunction with:

• Form SRF 230.0 Transactions with Associated Entities (Form SRF 230.0) and the instructions to that form; and
• and the Annual Reporting Requirements and General Instruction Guide

which are attached and form part of this reporting standard.