Financial Sector (Collection of Data) (reporting standard) determination No. 40 of 2023
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Information required
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RSE licensees must provide information required by this Reporting Standard under SRF 251.0, SRF 251.1, SRF 251.2 and SRF 251.3 for reporting periods ending on or after 30 June 2023.
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An RSE licensee to which this Reporting Standard applies must provide the information required by paragraph 6, within 3 months after the end of the relevant reporting period.
Quarterly attestation required
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An RSE licensee must provide APRA an attestation that the information it last provided APRA under this Reporting Standard on SRF 251.3 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.
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An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 8, within 28 calendar days after the end of each calendar quarter.
Ad-hoc information required
- Where an RSE licensee makes a change to information reported on SRF 251.3 under this Reporting Standard, on or after 1 July 2023, the RSE licensee must provide updated information on SRF 251.3 required by this Reporting Standard within 28 calendar days after the end of the calendar quarter in which the change occurred for the periods ending 30 September, 31 December and 31 March.
Notices
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If, having regard to the particular circumstances of an RSE and defined benefit RSE, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 5, APRA may, by notice in writing, change the reporting periods for the particular RSE or defined benefit RSE.
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Where APRA has changed the reporting periods under paragraph 11, the RSE licensee must provide the relevant information within the time specified by the notice in writing.
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APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs or defined benefit RSEs within its business operations, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.
Note: For the avoidance of doubt, if the due date falls on a day other than a usual business day, an RSE licensee is nonetheless required to submit the information required no later than the due date.