Reporting periodsReporting periods

Reporting periods

5. Reporting periods under this Reporting Standard are each year ending 30 June.

Information required

6. RSE licensees must provide information required by this Reporting Standard in respect of:

(a) 30 June 2024; and

(b) each subsequent 30 June.

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

8. An RSE licensee to which this Reporting Standard applies must provide the information required by paragraph 6 on a forward-looking basis.

Ad-hoc information required

9. Where an RSE licensee makes a change to information relating to fees and costs that the RSE licensee is required to disclose to members, resulting in a change to information reported under this Reporting Standard, on or after 1 July 2023, 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

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

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

Notices

12. 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 6, APRA may, by notice in writing, change the reporting day for the particular RSE, defined benefit RSE, PST or ERF.

13. Where APRA has changed the reporting day under paragraph 12, the RSE licensee must provide the relevant information within the time specified by the notice in writing.

14. 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.