This Reporting Standard sets out requireThis Reporting Standard sets out requirements for the provision of information to APRA relating to the structure of a registrable superannuation entity (RSE), defined benefit RSE, Pooled Superannuation Trust (PST) or eligible rollover fund (ERF).

Objective of this reporting standard

This Reporting Standard sets out requirements for the provision of information to APRA relating to the structure of a registrable superannuation entity (RSE), defined benefit RSE, Pooled Superannuation Trust (PST) or eligible rollover fund (ERF).

It includes Reporting Form SRF 605.0 RSE Structure (SRF 605.0) and associated specific instructions.