Financial Sector (Collection of Data) (reporting standard) determination No. 4 of 2015 - SRS 160.1 - Defined Benefit Member Flows
Reporting periods and due datesReporting periods and due dates
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Reporting periods and due dates
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Subject to paragraph 8, an RSE licensee to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each quarter based on the year of income of each defined benefit RSE, or of the RSE within which each sub-fund is located, within its business operations.
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If, having regard to the particular circumstances of an defined benefit RSE or sub-fund, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 7, APRA may, by notice in writing, change the reporting periods for the particular defined benefit RSE or sub-fund.
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The information required by this Reporting Standard must be provided to APRA:
(a) in the case of quarterly information:
(i) for reporting periods ending on or after 1 July 2015 but before 1 July 2017 – within 35 calendar days after the end of the quarter to which the information relates[2]; and
(ii) for reporting periods ending on or after 1 July 2017 – within 28 calendar days after the end of the quarter to which the information relates; and
(b) in the case of information provided in accordance with paragraph 8, within the time specified by notice in writing.
- APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more defined benefit RSEs or sub-funds within its business operations, in which case the new due date for the provision of the information will be the date on the notice of extension.