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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: 21 October 2020

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

Published 23 June 2020

Published 3 August 2020

D2A forms and instructions

Published 22 July 2020

Published 18 August 2020

Published 22 July 2020

Updated 4 August 2020

Published 18 August 2020

Published 22 July 2020

Published 22 July 2020

Published 22 July 2020

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

Reporting guidance

Frequently asked questions

Reporting framework - frequently asked questions