The facts
- Who files
- This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee). Source
- How often
- Annually as at each 30 June, and when certain reported details change. Source
- Deadline
- Within 28 calendar days of each 30 June; and within 28 calendar days of a change to reported defined benefit or MySuper details, or of a select investment option ceasing. Source
- Format
- XML, XBRL-XML, Excel. Still on its D2A form: lodged through the Alternate Submission Process (XML preferred, XBRL or Excel, zipped and uploaded to APRA Connect as an ad hoc submission) until the new APRA Connect version applies. Source
- How it is filed
- Filing routes recorded for the APRA: APRA Connect; Alternate Submission Process (temporary). See how firms file with the APRA.
- Status
- Being replacedAPRA has decided to revoke SRS 001.0 as part of moving superannuation collections to APRA Connect; form allocation will instead use data from SRS 605.0 RSE Structure. The revocation was not yet on the Federal Register of Legislation when checked. Source
- Legal basis
- Group
- Superannuation: Profile and structure
Templates (1)
The tables and forms inside the return. Plain name first, the APRA's code in brackets.
- Profile and Structure (Baseline) (SRF_001_0)
Worksheets in APRA’s D2A Excel template for the Alternate Submission Process. Source
Validation rules
38 rules, as counted from the APRA's published material. Software can run them exactly as published. Source
How they are written: Excel list with a MATHEMATICAL RULE column (D2A expression syntax), rule type (mandatory or confirmation) and error message..
How they were counted
Rules not marked Deleted for form code(s) SRF_001_0 in APRA’s legacy D2A file Validation rules all industries June 2025. APRA keeps this file for reference; collections moving to APRA Connect get new rule sets in their taxonomy artefacts.
Counts are in the APRA's own unit, so they are not comparable with other regulators' counts.
Public data
Published firm by firm. Data from this return appear in: Annual fund-level superannuation statistics (firm by firm); Annual MySuper statistics (firm by firm). Source
Where it is published (Excel (June 2004 onwards))
- Annual fund-level superannuation statistics
Firm by firm · Excel (June 2004 onwards)
Profile, financial performance and position, conditions of release, fees and membership for each superannuation fund, annually. The explanatory notes list the source forms, including SRF 001.0, 320.0, 330.0, 540.0, 610.0, 610.1 and 710.0; some tables now use SRS 611.0 data. Source
- Annual MySuper statistics
Firm by firm · Excel (June 2014 onwards)
Profile, performance, fees and membership for each MySuper product, annually. Sources named in the notes: SRF 001.0, 330.2, 533.0, 540.0 and 610.2; some tables now use SRS 611.0 and SRS 550.0 data. Source
Official documents (6)
The APRA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.
- Financial Sector (Collection of Data) (reporting standard) determination No. 1 of 2015 - SRS 001.0 - Profile and Structures (Baseline) (Reporting Standard SRS 001.0)
Reporting standard · PDF · 960.4 KB · 10 June 2015
Legislative instrument F2015L00807 on the Federal Register of Legislation, registered 2015-06-16; status on the register: InForce.
SHA-256
32aaff9dbdb8show in full32aaff9dbdb8c641af29167abcae646415da7957c6897843939da65a29b6240f - Superannuation: prudential and reporting standards (APRA list of current standards)
List of returns · HTML
- Superannuation (SUP V6)
Template · ZIP · 395.9 KB · 19 August 2026
D2A Excel templates for the temporary Alternate Submission Process.
SHA-256
92be187a24e3show in full92be187a24e3a7c50b5736ad1818a5aae9b34eaf1c889ca87932b04afb7356e8 - Alternate D2A submission guidance for all Super entities - 31 March 2026
Filing rules · PDF · 166.6 KB · 31 March 2026
SHA-256
2ce1183811bdshow in full2ce1183811bdb782c95ccc24a0e449807686e166b1977ddb266769228ee9aea6 - Validation rules all industries June 2025
Validation rules · XLSX · 2.1 MB · 14 July 2025
SHA-256
e1e14adcd84ashow in fulle1e14adcd84a42d85577991cc0e218792ef6c260ed2357ddad9a8830ad7168db - Derivation rules all industries June 2025
Validation rules · XLSX · 656.2 KB · 14 July 2025
Derivation rules: formulae that calculate some D2A values from other reported values.
SHA-256
8a69d5df29f7show in full8a69d5df29f78eb6a2db1ece272259541aa2a29cfcc80f573e3bfa1cf1eaf66a
Sources
Every page and document this return's facts were read from.
- apra.gov.au/superannuation/prudential-and-reporting-standards
- legislation.gov.au/F2015L00807/latest/text
- apra.gov.au/news-and-publications/response-consultation-updates-superannuation-reporting-standards
- apra.gov.au/system/files/2026-08/Superannuation%20%28SUP%20V6%29.zip
- apra.gov.au/apra-connect/migrating-d2a-collections-support-material/alternative-submission-arrangements-d2a-0
- apra.gov.au/apra-connect/migrating-d2a-collections-support-material/alternative-submission-arrangements-d2a
- apra.gov.au/system/files/2025-07/Validation%20rules%20all%20industries%20June%202025.xlsx
- apra.gov.au/news-and-publications/annual-fund-level-superannuation-statistics
Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.
Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see APRA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.
© Australian Prudential Regulation Authority 2024. Material from APRA (https://www.apra.gov.au) is used under the Creative Commons Attribution 4.0 International licence (https://creativecommons.org/licenses/by/4.0/); this library summarises it in plain English and links the originals.
Last checked 11 November 2026.
