Initial information requiredInitial information required

Initial information required

6. An RSE licensee must provide information required by this Reporting Standard in respect of 30 June 2021, in respect of:

(a) an investment option underlying a MySuper product;

(b) a trustee-directed product;

(c) a superannuation product or investment menu providing an investment pathway to (a); or

(d) a superannuation product or investment menu providing an investment pathway to (b).

7. For the reporting period under paragraph 5 ending on 30 June 2021;

(a) in respect of paragraph 6(a) and 6(c), an RSE licensee must provide the information required by paragraph 6, by 30 September 2021.

(b) in respect of paragraph 6(b) and 6(d), an RSE licensee must provide all information required by paragraph 6, by 28 October 2021.

Information required

8. RSE licensees must provide information required by this Reporting Standard in respect of:

(a) 30 June 2022; and

(b) each subsequent 30 June.

9. An RSE licensee to which this Reporting Standard applies must provide the information required by paragraph 8, within 28 days after the end of the relevant reporting day.

Ad-hoc information required

10. Where an RSE licensee makes a change to information relating to fees and costs that the RSE licensee is required to disclose to members, resulting in a change to information reported under this Reporting Standard, the RSE licensee must provide updated information required by this Reporting Standard as at the date of the change, by the later date of 28 calendar days after the change or the next due date in paragraph 7.

Quarterly attestation required

11. An RSE licensee must provide APRA an attestation that the information it last provided APRA under this Reporting Standard was still accurate as at the end of every calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year) or that the RSE Licensee has, or will be, providing updated information to APRA in accordance with paragraph 10.

12. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 11, within 28 days after the end of each calendar quarter.

Notices

13. If, having regard to the particular circumstances of an RSE, defined benefit RSE or ERF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 8, APRA may, by notice in writing, change the reporting day for the particular RSE, defined benefit RSE, PST or ERF.