Financial Sector (Collection of Data) (reporting standard) determination No. 97 of 2013
as amended
made under paragraph 13(1)(a) and section 15 of the Financial Sector (Collection of Data) Act 2001
Compilation start date: 29 May 2014
Includes amendments up to: Financial Sector (Collection of Data) (reporting standard) determination No. 11 of 2014
Prepared by the Australian Prudential Regulation Authority
About this compilation
This compilation
This is a compilation of the Financial Sector (Collection of Data) (reporting standard) determination No. 97 of 2013 as in force on 29 May 2014. It includes any amendment affecting the compiled instrument to that date.
This compilation was prepared on 3 June 2014.
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.
Uncommenced amendments
If a provision of the compiled instrument is affected by an uncommenced amendment, details are included in the endnotes.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If a provision of the compiled instrument is affected by a modification that is in force, details are included in the endnotes.
Provisions ceasing to have effect
If a provision of the compiled instrument has expired or otherwise ceased to have effect in accordance with a provision of the instrument, details are included in the endnotes.
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 23 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 23 inclusive of the table – on 1 July 2014.
This instrument commences on 1 July 2013.
Dated: 13 June 2013
[signed]
Steven 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. 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) |
19 | 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) |
20 | 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) |
21 | 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) |
22 | 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) |
23 | 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) |
Endnotes
Endnote 1—About the endnotes
The endnotes provide details of the history of this compilation and its provisions. The following endnotes are included in each compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Uncommenced amendments
Endnote 6—Modifications
Endnote 7—Misdescribed amendments
Endnote 8—Miscellaneous
If there is no information under a particular endnote, the word “none” will appear in square brackets after the endnote heading.
Abbreviation key—Endnote 2
The abbreviation key in this endnote sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended the compiled law. The information includes commencement information for amending laws and details of application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.
Uncommenced amendments—Endnote 5
The effect of uncommenced amendments is not reflected in the text of the compiled law, but the text of the amendments is included in endnote 5.
Modifications—Endnote 6
If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.
Misdescribed amendments—Endnote 7
An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.
Miscellaneous—Endnote 8
Endnote 8 includes any additional information that may be helpful for a reader of the compilation.
Endnote 2—Abbreviation key
ad = added or inserted | pres = present |
am = amended | prev = previous |
c = clause(s) | (prev) = previously |
Ch = Chapter(s) | Pt = Part(s) |
def = definition(s) | r = regulation(s)/rule(s) |
Dict = Dictionary | Reg = Regulation/Regulations |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expired or ceased to have effect | rep = repealed |
hdg = heading(s) | rs = repealed and substituted |
LI = Legislative Instrument | s = section(s) |
LIA = Legislative Instruments Act 2003 | Sch = Schedule(s) |
mod = modified/modification | Sdiv = Subdivision(s) |
No = Number(s) | SLI = Select Legislative Instrument |
o = order(s) | SR = Statutory Rules |
Ord = Ordinance | Sub‑Ch = Sub‑Chapter(s) |
orig = original | SubPt = Subpart(s) |
par = paragraph(s)/subparagraph(s) |
|
/sub‑subparagraph(s) |
|
Endnote 3—Legislation history
Title | FRLI registration date | Commencement date | Application, saving and |
Financial Sector (Collection of Data)(reporting standard) determination No. 97 of 2013 | 20 June 2013 (see F2013L01072) | 1 July 2013 | — |
Financial Sector (Collection of Data)(reporting standard) determination No.11 of 2014 | 29 May 2014 (see F2014L00618) | 29 May 2014 | — |
Endnote 4—Amendment history
This endnote sets out the amendment history of Financial Sector (Collection of Data) (reporting standard) determination No. 97 of 2013.
Provision affected | How affected |
Par. 1(b)……………………………… | am. F2014L00618 |
Par. 4(b)………………………………
Item 18, Table ………………………... | am. F2014L00618 am. F2014L00618 |
Items 19 to 24, Table…………………. | am. F2014L00618 |
Endnote 5—Uncommenced amendments [none]
Endnote 6—Modifications [none]
Endnote 7—Misdescribed amendments [none]
Endnote 8—Miscellaneous [none]