Financial Sector (Collection of Data) (reporting standard) determination No. 33 of 2016 - RRS 393.0 - Lease Finance
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Subject to paragraph 4, a relevant registered entity must provide APRA with the information required by Forms RRF 391.0.1 to RRF 391.0.8 in respect of a reporting period.
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However, a relevant registered entity is not required to report in respect of a particular reporting period if another relevant registered entity has reported under this reporting standard in respect of that reporting period, and that other entity is both:
(a) a related body corporate of the first-mentioned registered entity; and (b) of the same category as the first-mentioned registered entity.