CTHIn ForceLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 10 of 2025
Ad-hoc information requiredAd-hoc information required
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Ad-hoc information required
- Where there is a change in circumstances after 30 June 2025 and before 1 April 2026, that results in information reported, whether under this Reporting Standard or the old reporting standard (as defined below), relating to superannuation products, investment menus, investment options, fee and cost arrangements or defined benefit sub-funds in respect of an RSE, defined benefit RSE or PST no longer being accurate, the RSE licensee must provide:
- updated information required by the old reporting standard if the change in circumstances relates to information reported on SRF 605.0 Tables 1 – 4, within 28 calendar days after the end of the calendar quarter ending on 30 September 2025, 31 December 2025 and 31 March 2026; or
- updated information required by this Reporting Standard:
- if the change in circumstances occurs on or before 30 September 2025 and the change in circumstances relates to information reported on SRF 605.0 Table 5 or SRF 605.1 Table 1, by 15 December 2025; or
- if the change in circumstances occurs after 30 September 2025 and the change in circumstances relates to information reported on SRF 605.0 Table 5 or SRF 605.1 Table 1, within 28 calendar days after the end of the calendar quarter in which the change occurred for the periods ending 31 December 2025 and 31 March 2026.
- Where there is a change in circumstances on or after 1 April 2026 that results in information reported, whether under this Reporting Standard or the old reporting standard (as defined below), relating to superannuation products, investment menus, investment options, fee and cost arrangements or defined benefit sub-funds in respect of an RSE, defined benefit RSE or PST no longer being accurate, the RSE licensee must provide updated information required by this Reporting Standard 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.