Commonwealth Coat of Arms of Australia

Financial Sector (Collection of Data) (reporting standard) determination No. 6 of 2025

Reporting Standard SRS 551.0 Liquidity

Financial Sector (Collection of Data) Act 2001

I, Andrew Robertson, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act), determine Reporting Standard SRS 551.0 Liquidity, in the form set out in the Schedule, which applies to financial sector entities to the extent provided in paragraph 3 of that reporting standard.

Under section 15 of the Act, I declare that Reporting Standard SRS 551.0 Liquidity shall begin to apply to those financial sector entities at the start of the day after the day this instrument is registered on the Federal Register of Legislation.

This instrument commences at the start of the day after the day it is registered on the Federal Register of Legislation.

Dated: 30 April 2025

Andrew Robertson

Chief Data Officer

Technology and Data Division

Interpretation

In this instrument:

APRA means the Australian Prudential Regulation Authority.

Federal Register of Legislation means the register established and maintained under section 15A of the Legislation Act 2003.

financial sector entity means financial sector entities of a kind referred to in paragraphs 5(2)(a) to (d) of the Act.

Schedule

Reporting Standard SRS 551.0 Liquidity comprises the document commencing on the following page.

Commonwealth Coat of Arms of Australia

Reporting Standard SRS 551.0

Liquidity

Objective of this reporting standard

This Reporting Standard sets out requirements for the provision of information to APRA relating to the liquidity supply, liquidity demand, liquidity trigger metrics and other indicators of registrable superannuation entities (RSE), defined benefit RSEs and pooled superannuation trusts.

It includes Reporting Form SRF 551.0 Liquidity Supply, Reporting Form SRF 551.1 Liquidity Demand, Reporting Form SRF 551.2 Liquidity Event and Other Indicators, Reporting Form SRF 551.3 Estimated Order Of Asset Liquidation Under Liquidity Stress Condition, associated specific instructions, Appendix A: Summary of reporting levels and scope and Appendix B: Cash and Fixed Income Characteristics Hierarchy.

Authority

1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.

Purpose

1. Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may be used by the Australian Securities and Investments Commission.

Application

1. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE and pooled superannuation trust (PST) within its business operations[1].

Commencement

1. This Reporting Standard commences at the start of the day after the day it is registered on the Federal Register of Legislation.

Reporting periods

1. The RSE licensee must provide the information required by this Reporting Standard for the Reporting Periods, by the due dates, set out in the table below.

<table cellspacing="0" cellpadding="0" style="width:455.7pt; margin-left:28.35pt; margin-bottom:0pt; border:0.75pt solid #000000; border-collapse:collapse"><thead><tr><td style="width:79.05pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Reporting Form</span></p></td><td style="width:68.55pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Reporting Table</span></p></td><td style="width:89.85pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Reporting Period</span></p></td><td style="width:98.3pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Due Date</span></p></td><td style="width:65.2pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">First Reporting Period</span></p></td></tr></thead><tbody><tr><td style="width:79.05pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Form SRF 551.0 Liquidity Supply</span><span style="font-family:'Times New Roman', serif"> (SRF 551.0)</span></p></td><td rowspan="4" style="width:68.55pt; border:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 1 RSE Liquidity Profile</span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 2 Investment Option Liquidity Profile</span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 3 RSE Available Liquid Assets Within 3 Days</span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 4 Investment Option Available Liquid Assets Within 3 Days</span></p></td><td rowspan="4" style="width:89.85pt; border:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year</span></p></td><td rowspan="4" style="width:98.3pt; border:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">40 calendar days after the end of the relevant reporting period</span></p></td><td rowspan="4" style="width:65.2pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">The calendar quarter ending on 31 December 2025</span></p></td></tr><tr><td style="width:79.05pt; border-right:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr><td style="width:79.05pt; border-right:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr><td style="width:79.05pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr><td style="width:79.05pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Form SRF 551.1 Liquidity Demand</span><span style="font-family:'Times New Roman', serif"> (SRF 551.1)</span></p></td><td rowspan="3" style="width:68.55pt; border:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 1 RSE Member Cash Flows</span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 2 RSE Investment Calls On Liquidity</span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 3 Investment Option Member Cash Flows</span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 4 Investment Option Investment Calls On Liquidity</span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 5 Foreign Currency Contracts Outstanding</span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 6 Investment Options with Significant Net Member Flows</span></p></td><td rowspan="3" style="width:89.85pt; border:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year</span></p></td><td rowspan="3" style="width:98.3pt; border:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">40 calendar days after the end of the relevant reporting period</span></p></td><td rowspan="3" style="width:65.2pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">The calendar quarter ending on 31 December 2025</span></p></td></tr><tr><td style="width:79.05pt; border-right:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr><td style="width:79.05pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr><td style="width:79.05pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Form SRF 551.2 Liquidity Event And Other Indicators</span><span style="font-family:'Times New Roman', serif"> (SRF 551.2)</span></p></td><td rowspan="2" style="width:68.55pt; border:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 1 Liquidity Event Trigger Metrics Or Indicators</span></p></td><td rowspan="2" style="width:89.85pt; border:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Each year ending on 30 June</span></p></td><td rowspan="2" style="width:98.3pt; border:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">For the first reporting period: 15 December 2025</span></p><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">For subsequent reporting periods: 40 calendar days after the end of the relevant reporting period.</span></p></td><td rowspan="2" style="width:65.2pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">The year ending on 30 June 2025</span></p></td></tr><tr><td style="width:79.05pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr><td style="width:79.05pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Form SRF 551.3 Estimated Order Of Asset Liquidation Under Liquidity Stress Condition</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">(SRF 551.3)</span></p></td><td style="width:68.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Table 1 Estimated Order Of Asset Liquidation Under Liquidity Stress Condition</span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:89.85pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">As requested by APRA</span></p></td><td style="width:98.3pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">Within 7 calendar days of, or such other time specified in, APRA’s written request.</span></p></td><td style="width:65.2pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding:1.4pt 5.03pt; vertical-align:top"><p class="BodyText" style="margin-top:6pt; margin-bottom:3pt; text-align:left; widows:0; orphans:0; font-size:12pt"><span style="font-family:'Times New Roman', serif">As requested by APRA from 31 December 2025</span></p></td></tr></tbody></table>

Ad-hoc information required

1. If the RSE licensee identifies that any of Level 1 Early Warning Exceeded, Level 2 Early Warning Exceeded or Level 3 Limit Exceeded liquidity trigger metric or indicator has been exceeded, the RSE licensee must provide updated information in SRF 551.2 required by this Reporting Standard within 28 calendar days from the date the liquidity event trigger metric or indicator was first identified as having been exceeded.

Reporting under SRF 551.3 Estimated Order Of Asset Liquidation Under Liquidity Stress Conditions

1. APRA may, by notice in writing, request that the RSE licensee report the information required by SRF 551.3 in relation to the reporting period set out in the written request within 7 calendar days (or such other time specified in the written request).

Quarterly attestation required

1. An RSE licensee must provide APRA an attestation that the RSE licensee has, or will be, providing updated information to APRA in accordance with paragraph 6.
2. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 8, within 28 days after the end of each calendar quarter.

Notices

1. If, having regard to the particular circumstances of an RSE, defined benefit RSE or PST, 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 PST.
2. 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.
3. 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 PSTs 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, APRA’s expectation is that if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee will submit the information required no later than the due date.

Form and method of submission

1. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.

Quality control

1. The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the RSE, defined benefit RSE or PST to which the information relates[2]. This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:
   1. an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and
   2. at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of Prudential Standard SPS 310 Audit and Related Matters (SPS 310).
2. All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies, procedures and controls for the authorisation of information submitted to APRA is in place.

Authorisation

1. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.
2. If the information required by this Reporting Standard is provided by an agent who submits the information on the RSE licensee’s behalf, the RSE licensee must:
   1. obtain from the agent a copy of the completed form with the information provided to APRA; and
   2. retain the completed copy.
3. An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:
   1. the Chief Executive Officer of the RSE licensee; or
   2. the Chief Financial Officer of the RSE licensee.

Minor alterations to forms and instructions

1. APRA may make minor variations to:

   1. a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or

   2. the instructions to a form, to clarify their application to the form,

without changing any substantive requirement in the form or instructions.

1. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.

Interpretation

1. In this Reporting Standard:

APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.

Chief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[3].

Chief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.

defined benefit RSE has the meaning of defined benefit fund in subsection 10(1) of the SIS Act.

due date means the relevant due date under paragraph 5, 6, 7 11 or, if applicable, paragraph 12 of this Reporting Standard.

investment option has the meaning given in SRS 101.0.

MySuper product has the meaning given in subsection 10(1) of the SIS Act.

reporting period means a period mentioned in paragraph 5, 6 7 or, if applicable, paragraph 10 of this Reporting Standard.

RSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS Act that is not a defined benefit RSE, pooled superannuation trust, small APRA fund or single member approved deposit fund[4].

RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.

RSE licensee has the meaning given in subsection 10(1) of the SIS Act.

SIS Act means Superannuation Industry (Supervision) Act 1993.

SRS 101.0 means Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections.

Pooled superannuation trust (PST) has the meaning given in subsection 10(1) of the SIS Act.

1. In this Reporting Standard, unless an instrument is not disallowable or contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.
2. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.