Information requiredInformation required

Information required

6. An RSE licensee must provide APRA with the information required by this Reporting Standard for reporting periods ending on or after 30 June 2023.

7. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 within 28 calendar days after the end of the relevant reporting period.

Ad-hoc information required

8. Where an RSE licensee makes a change to information, on or after 1 July 2023, relating to superannuation products, investment menus, investment options or fee and cost arrangements in respect of an RSE, defined benefit RSE, PST or ERF, and this results in information reported under this Reporting Standard no longer being accurate, the RSE licensee must provide updated information required by this Reporting Standard as at the date of the change 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.

Quarterly attestation required

9. An RSE licensee must provide APRA an attestation that the information it last provided APRA under this Reporting Standard is 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 8.

10. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 9, within 28 days after the end of each calendar quarter.

Notices

11. If, having regard to the particular circumstances of an RSE, defined benefit RSE, PST or ERF, 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, defined benefit RSE, PST or ERF.

12. 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.

13. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs, PSTs or ERFs 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.