Financial Sector (Collection of Data) (reporting standard) determination No. 97 of 2013

Link to law: https://www.comlaw.gov.au/Details/F2013L01072

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Financial Sector (Collection of Data) (reporting standard) determination No. 97 of 2013
Revocation of Superannuation Reporting Standards, and transitional provisions
Financial Sector (Collection of Data) Act 2001
 
I, Steven John Davies, delegate of APRA:
 
(1)          under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) and subsection 33(3) of the Acts Interpretation Act 1901 REVOKE:
 
(a)    the determinations and reporting standards set out in items 1 to 17 of column 1 of the table, on 1 July 2013; and
 
(b)   the determinations and reporting standards set out in items 18 to 24 of column 1 of the table, on 1 July 2014,
 
(2)          under paragraph 13(1)(a) of the Act DETERMINE that  a trustee to which a reporting standard set out in column 1 of the table applied immediately prior to its revocation, must continue to comply with the reporting standard, as if it had not been revoked, to the extent specified in column 3 of the table.
 
Under section 15 of the Act, I DECLARE that:
 
(3)          a reporting standard set out in column 1 of the table shall cease to apply on the day set out in column 2 of the table; and
 
(4)          the reporting requirements in paragraph (2) and column 3 of the table shall begin to apply:
 
(a)           in the case of items 1 to 17 inclusive of the table –  on 1 July 2013;
 
(b)          in the case of items 18 to 24 inclusive of the table –  on 1 July 2014.
 
This instrument commences on 1 July 2013.
 
 
Dated: 13 June 2013
 
[signed]
 
 
Steven John Davies
General Manager
Statistics
Interpretation
In this Determination:
APRA means the Australian Prudential Regulation Authority.
trustee means a financial sector entity (within the meaning of the Act) that is a trustee of a registrable superannuation entity (within the meaning of the Superannuation Industry (Supervision) Act 1993).
Table
 
Item
Column 1
 
Column 2
Column 3

 
Determinations and Reporting Standards
 
Day that reporting standard ceases to apply (subject to column 3)
Transitional obligations

1
Financial Sector (Collection of Data) determination No. 46 of 2005, including Reporting Standard SRS 100.0 (2005) Statement of Financial Performance made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

2
Financial Sector (Collection of Data) determination No. 47 of 2005, including Reporting Standard SRS 110.0 (2005) Statement of Financial Position made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

 
3
Financial Sector (Collection of Data) determination No. 51 of 2005, including Reporting Standard SRS 200.0 (2005) Statement of Financial Performance made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

4
Financial Sector (Collection of Data) determination No. 52 of 2005, including Reporting Standard SRS 210.0 (2005) Statement of Financial Position made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

5
Financial Sector (Collection of Data) determination No. 56 of 2005, including Reporting Standard SRS 230.0 (2005) Transactions with Associated Entities made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

6
Financial Sector (Collection of Data) determination No. 41 of 2005, including Reporting Standard SRS 250.0 (2005) Superannuation Entity Profile made under that Determination;
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

7
Financial Sector (Collection of Data) determination No. 42 of 2005, including Reporting Standard SRS 260.0 (2005) Trustee Statement made under that Determination (SRS 260.0)
1 July 2013
Provide the information required by the reporting standard (as amended by the amending determination in the following row), by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

 
8
Financial Sector (Collection of Data) (reporting standard) determination No. 57 of 2008, which varied SRS 260.0
1 July 2013
See previous row.

9
Financial Sector (Collection of Data) determination No. 58 of 2005, including Reporting Standard SRS 300.0 (2005) Statement of Financial Performance made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

10
Financial Sector (Collection of Data) determination No. 59 of 2005, including Reporting Standard SRS 310.0 (2005) Statement of Financial Position made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

11
Financial Sector (Collection of Data) determination No. 60 of 2005, including Reporting Standard SRS 310.1 (2005) Selected Disclosure of Investments made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided

12
Financial Sector (Collection of Data) determination No. 61 of 2005, including Reporting Standard SRS 310.2 (2005) Derivative Financial Instruments made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

13
Financial Sector (Collection of Data) determination No. 62 of 2005, including Reporting Standard SRS 320.0 (2005) Exposure Concentrations made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

 
14
Financial Sector (Collection of Data) determination No. 63 of 2005, including Reporting Standard SRS 330.0 (2005) Transactions with Associated Parties made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

15
Financial Sector (Collection of Data)) determination No. 43 of 2005, including Reporting Standard SRS 340.0 (2005) Superannuation Entity Profile made under that Determination
1 July 2013
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

16
Financial Sector (Collection of Data) determination No. 44 of 2005, including Reporting Standard SRS 350.0 (2005) Trustee Statement made under that Determination (SRS 350.0)
1 July 2013
Provide the information required by the reporting standard (as amended by the amending determination in the following row), by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2013 (if not already provided)

17
Financial Sector (Collection of Data) (reporting standard) determination No. 58 of 2008, which varied SRS 350.0
1 July 2013
See previous row.

18
Financial Sector (Collection of Data) determination No. 48 of 2005, including Reporting Standard SRS 110.1 (2005) Selected Disclosure of Investments made under that Determination
1 July 2014
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2014 (if not already provided)

19
Financial Sector (Collection of Data) determination No. 49 of 2005, including Reporting Standard SRS 110.2 (2005) Derivative Financial Instruments made under that Determination
1 July 2014
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2014 (if not already provided)

 
20
Financial Sector (Collection of Data) determination No. 50 of 2005, including Reporting Standard SRS 120.0 (2005) Exposure Concentrations made under that Determination
1 July 2014
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2014 (if not already provided)

21
Financial Sector (Collection of Data) determination No. 53 of 2005, including Reporting Standard SRS 210.1 (2005) Selected Disclosure of Investments made under that Determination
1 July 2014
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2014 (if not already provided)

22
Financial Sector (Collection of Data) determination No. 54 of 2005, including Reporting Standard SRS 210.2 (2005) Derivative Financial Instruments made under that Determination
1 July 2014
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2014 (if not already provided)

23
Financial Sector (Collection of Data) determination No. 55 of 2005, including Reporting Standard SRS 220.0 (2005) Exposure Concentrations made under that Determination
1 July 2014
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2014 (if not already provided)

24
Financial Sector (Collection of Data) determination No. 57 of 2005, including Reporting Standard SRS 240.0 (2005) Membership Profile made under that Determination
1 July 2014
Provide the information required by the reporting standard, by the due date under the reporting standard, in respect of reporting periods ending on or before 30 June 2014 (if not already provided)