Reporting requirements for superannuation entities
Superannuation entities are required, under the Financial Sector (Collection of Data) Act 2001, and its reporting standards to provide data to APRA. The data is defined in the set of reporting forms and instructions. Some forms are subject to audit requirements.
Last updated: 20 September 2021
SDT Phase 1 Reporting Standards
Information about APRA’s Superannuation Data Transformation including consultation on these reporting standards is available here.
Under the staged implementation approach, APRA will permit RSE licensees to report certain information on a best endeavours basis for a defined period of time. To improve clarity of drafting, the scope of data that may be submitted on a best endeavours basis has been removed from the reporting standard and provided as guidance. See FAQ 332.0q and FAQ 550.0j for more information.
Frequently asked questions on the Superannuation Data Transformation reporting standards are available here.
Early Release of Superannuation Initiative
APRA has developed the below Early Release of Superannuation Initiative reporting collection template. This template includes a set of frequently asked questions and a worked example. For more information please email covid19superdata@apra.gov.au.
SRF 920.0: Early Release Initiative data collection (ERI) (Weekly)
To continue through to 31 January 2021 given lags that occur for applications to be received by RSEs and for RSEs to then complete payment.
APRA is aware of the operational shutdown during the Christmas/New Year period and will adhere to the following timelines for the ERI collection.
Data for week(s) ending | Due date for submission | Publication Release |
|---|---|---|
20 Dec 20 | 23 Dec 20 | 6 Jan 21 |
27 Dec 20, 3 Jan 21, 10 Jan 21, 17 Jan 21, 24 Jan 21, 31 Jan 21 | All due on 3 Feb 21 | 8 Feb 21 |
Further instructions will follow in due course as to how the form(s) for 27 December 2020 through to 31 January 2021 should be completed.
Pandemic Data Collection
Frequently asked questions about the Pandemic Data Collection are available here.
Update:
APRA has considered these data collections beyond 30 September 2020 with some data areas to continue to be collected and others to be discontinued (subject to any further developments).
SRF 921.0: COVID-19 Pandemic Data Collection (Monthly)
Sections 6 – 8 on operational resilience only through until 31 January 2021. The other sections of the form are being discontinued and should be left blank.
Monthly due dates remain unchanged at 15 business days after the end of the month.
SRF 921.1: COVID-19 Pandemic Data Collection (Quarterly)
Section 5 on ERI payment demographics only through until 31 January 2021. The other sections of the form are being discontinued and should be left blank.
Further instructions will follow in due course as to the mechanics of completing forms for this data for the quarter ending 31 December 2020 and the further period through to 31 January 2021.
Spreadsheet templates
D2A forms and instructions
Reporting resources
Validation and derivation rules for data submitted through D2A
Reporting obligations triggered by ad-hoc events
Superannuation returns letters
Important superannuation reporting information
Wound up returns for superannuation entities: the set of forms, instructions and frequently asked questions are available in SRS 602.0 Wind-up. For more information please email dataanalytics@apra.gov.au.