Financial Sector (Collection of Data) (reporting standard) determination No. 86 of 2023
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This Reporting Standard applies to all general insurers authorised under the Insurance Act 1973 (insurers). This reporting standard does not apply to a Category C insurer if the insurer or its foreign parent are not required to prepare general purpose financial statements in accordance with AASB 17 Insurance Contracts. This Reporting Standard applies for reporting periods ending on or after 1 July 2023.