Minor alterations to form and instructions

14. APRA may make minor variations to:

(a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or

(b) the instructions to a form, to clarify their application to the form

without changing any substantive requirement in the form or instructions.

15. If APRA makes such a variation it must notify in writing each DMF entity that is required to report under this reporting standard.

Interpretation

16. In this reporting standard:

APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998;

DMF has the meaning given by section 5 of the Financial Sector (Collection of Data) Act 2001;

due date means the relevant due date under paragraph 8 or, if applicable, paragraph 9;

DMF entity is a person or body that controls a DMF, and may include any of the following:

(a) a body corporate;

(b) a partnership;

(c) an unincorporated body;

(d) an individual;

(e) for a trust that has only one trustee – the trustee;

(f) for a trust that has more than one trustee – the trustees together

officer in relation to a DMF entity means, where relevant:

(a) a director or secretary of the entity; or

(b) a person:

(i) who makes, or participates in making, decisions that affect the whole, or a substantial part, of the business of the entity; or

(ii) who has the capacity to affect significantly the entity’s financial standing.

reporting period means a reporting period mentioned in paragraph 6 or, if applicable, paragraph 7;

year of income means the financial year of the DMF.