Financial Sector (Collection of Data) (reporting standard) determination No. 11 of 2017
Application and commencementApplication and commencement
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Application and commencement
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This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each relevant RSE within its business operations.[1]
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For the purposes of this Reporting Standard, a ‘relevant RSE’ is an RSE, defined benefit RSE, pooled superannuation trust (PST) or eligible rollover fund (ERF) that had total assets equal to or greater than $200 million at the end of the most recent year of income at the time of reporting.
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This Reporting Standard applies for reporting periods ending on or after 1 July 2017.