The facts
- Who files
- Applies to all entities that submit data to APRA under the superannuation reporting standards listed in it (RSE licensees). Source
- How often
- No reporting period of its own: it defines terms used by the superannuation reporting standards listed in it. Source
- Deadline
- Not applicable: this standard sets definitions only. Source
- Format
- Other. No separate submission: this standard sets definitions or general instructions used by the other reporting standards. 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 released a final new version on 27 October 2026 (transition of superannuation D2A collections to APRA Connect). It applies to reporting periods ending on or after 31 December 2026 and was not yet on the Federal Register of Legislation when checked. Source
- Legal basis
- Group
- Superannuation: Profile and structure
Templates (0)
The library lists no templates for this return.
Where the list was read: Source
Validation rules
No published validation rules were found for this return. Definitions or general instructions only: no data and no validation rules of its own. Source
Public data
No published data from this return was found. No APRA statistical publication was found that names this return as a source (checked the explanatory notes and specifications of APRA’s current statistical publications). Source
Official documents (3)
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. 3 of 2025 (Reporting Standard SRS 101.0)
Reporting standard · PDF · 547.1 KB · 30 April 2025
Legislative instrument F2025L00542 on the Federal Register of Legislation, registered 2025-05-01; status on the register: InForce.
SHA-256
c1d816fd17dfshow in fullc1d816fd17df05d7034fe100785ad4a30fe223ed5dcffa10fa3105e9de1c4f05 - Superannuation: prudential and reporting standards (APRA list of current standards)
List of returns · HTML
- Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (final, October 2026)
Reporting standard · PDF · 1.0 MB · 26 October 2026
Final version published by APRA; not yet registered on the Federal Register of Legislation when checked.
SHA-256
b552062a51b3show in fullb552062a51b3e1f25492ca57054bd946de9d656ef297985179e76c1907af81b0
Sources
Every page and document this return's facts were read from.
- apra.gov.au/superannuation/prudential-and-reporting-standards
- legislation.gov.au/F2025L00542/latest/text
- apra.gov.au/consultations/transition-superannuation-d2a-data-collections-apra-connect
- apra.gov.au/apra-connect/apra-connect-taxonomy-artefacts
- apra.gov.au/news-and-publications?document_type%5B0%5D=bundle%3Astatistical_publication&created=All&sort_bef_combine=created_DESC
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.