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Financial Sector (Collection of Data) (reporting standard) determination No. 45 of 2021
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Application
- This Reporting Standard applies to all authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) who are granted a guarantee under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020 in relation to the Australian Government SME Recovery Loan Scheme for lending, from 1 October 2021 to 31 December 2021 or such date specified in the rules governing the Australian Government SME Recovery Loan Scheme, to businesses that are adversely economically affected by the Coronavirus pandemic.[1]