Financial Sector (Collection of Data) determination No. 64 of 2005
Revocation of reporting standards applying to superannuation entities
Financial Sector (Collection of Data) Act 2001
I, Wayne Stephen Byres, a delegate of APRA, 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 the old reporting standards set out in the Schedule, which have applied to trustees of superannuation entities as defined in the Superannuation Industry (Supervision) Act 1993.
 
Under section 15 of the Act, I DECLARE that an old reporting standard shall cease to apply to those trustees on the day that its corresponding reporting standard begins to apply, subject to the following:
 
·        where an old reporting standard required the lodgement of a quarterly reporting document on or before the day the old reporting standard ceases to apply, and the document has not been lodged, the trustee still must lodge it in accordance with the old reporting standard; and
 
·        where an old reporting standard required the lodgement of an annual reporting document in respect of a year of income ending before 30 June 2005, and the document has not been lodged, the trustee still must lodge it in accordance with the old reporting standard (including where the date for lodgement is after the date the old reporting standard ceases to apply).
 
 
Dated 2nd August 2005
 
 
[Signed]
Wayne Byres
Executive General Manager
Diversified Institutions Division
APRA
 
 
Interpretation
 
In this instrument:
 
APRA means the Australian Prudential Regulation Authority.
annual reporting document means a reporting document in respect of a year of income.
corresponding reporting standard, in relation to an old reporting standard, means the reporting standard, made on the date of this Determination, that has the same series number as the old reporting standard (e.g. reporting standard SRS 100.0 (2005) made on the date of this determination is the corresponding reporting standard in relation to reporting standard SRS 100.0 mentioned in the Schedule).
old reporting standard means a reporting standard listed in the Schedule.
quarterly reporting document means a reporting document in respect of a quarter.
 
Schedule
SRS 010 Temporary Parallel Reporting Arrangements for Registered Superannuation Entities
Quarterly Reporting
SRS 100.0 Statement of Financial Performance
SRS 110.0 Statement of Financial Position
SRS 110.1 Selected Disclosure of Investments
SRS 110.2 Derivative Financial Instruments
SRS 120.0 Exposure Concentrations
Annual Reporting for non Small APRA Funds and SMADF’s
SRS 200.0 Statement of Financial Performance
SRS 210.0 Statement of Financial Position
SRS 210.1 Selected Disclosure of Investments
SRS 210.2 Derivative Financial Instruments
SRS 220.0 Exposure Concentrations
SRS 230.0 Transactions with Associated Entities
SRS 240.0 Membership Profile
Annual Reporting for Small APRA Funds and SMADFs
SRS 300.0 Statement of Financial Performance
SRS 310.0 Statement of Financial Position
SRS 310.1 Selected Disclosure of Investments
SRS 310.2 Derivative Financial Instruments
SRS 320.0 Exposure Concentrations
SRS 330.0 Transactions with Associated Parties