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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.

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

Pandemic Data Collection

Published 23 June 2020

Published 23 June 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 

Reporting guidance

Frequently asked questions

Reporting framework - frequently asked questions