Financial Sector (Collection of Data) (reporting standard) determination No. 46 of 2023
Reporting periodsReporting periods
Start here
Get a plain-English read of Reporting periods
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 46 of 2023.
Reporting periods
- Reporting periods under this Reporting Standard are each calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year).
Information required
-
RSE licensees must provide information required under this Reporting Standard for reporting periods ending on or after 30 September 2023.
-
An RSE licensee to which this Reporting Standard applies must provide the information required under SRF 705.1, within 28 calendar days after the end of the relevant reporting period.
-
An RSE licensee to which this Reporting Standard applies must provide the information required under SRF 705.2 Table 1, within 40 calendar days after the end of the relevant reporting period.
-
An RSE licensee to which this Reporting Standard applies must provide the information required under SRF 705.2 Table 2, for the four reporting periods ending 30 September, 31 December, 31 March and 30 June within 40 calendar days after the end of the 30 June reporting period.
Note: For the avoidance of doubt, paragraph 9 requires, within 40 calendar days of 30 June, the submission of the four immediately preceding quarterly reporting periods (rather than the submission of one set of annual data).
Notices
-
If, having regard to the particular circumstances of an RSE, defined benefit RSE 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 or ERF.
-
Where APRA has changed the reporting periods under paragraph 10, the RSE licensee must provide the relevant information within the time specified by the notice in writing.
-
APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs or ERFs within its business operations, in which case the new due date for the provision of the information will be the due date specified on 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 RSE licensee is nonetheless required to submit the information required no later than the due date.