Reporting periods and due datesReporting periods and due dates

Reporting periods and due dates

7. Subject to paragraph 10 of this Reporting Standard, reporting periods under this Reporting Standard are each calendar month.

8. Subject to paragraph 11 of this Reporting Standard, the information required by this Reporting Standard for the reporting periods ending on 31 May 2021, 30 June 2021 and 31 July 2021 must be provided to APRA by 31 August 2021.

9. Subject to paragraph 11 of this Reporting Standard, the information required by this Reporting Standard for the reporting periods ending on or after 31 August 2021 must be provided to APRA within 10 business days after the end of the reporting period to which the information relates.

10. APRA may change the reporting periods, or specified reporting periods, for a particular ADI or RFC, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:

(a) the particular circumstances of the ADI or RFC; and

(b) the requirements of the Commonwealth Government of Australia.

11. APRA may, in writing, grant an ADI or RFC an extension of a due date in which case the new due date will be the date specified in the notice of extension.

Note: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI or RFC is nonetheless required to submit the information required no later than the due date.