The facts
- Who files
- This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE and defined benefit RSE within its business operations. Source
- How often
- Annual forms for each year ending 30 June, a quarterly attestation, and updates when insurance details change. Source
- Deadline
- SRF 251.0 to 251.3: within 3 months after the year ending 30 June. SRF 251.4: within 3 months (first period by 15 December 2025). Quarterly attestation: within 28 calendar days after each calendar quarter. Updates after a change: within 28 calendar days after the end of the quarter in which it occurred. Source
- Format
- XML, Excel, Web form. Lodged in APRA Connect: upload an XML file built to the published XSD, upload an Excel file using the form layouts in the reporting taxonomy, or enter the data on screen. APRA Connect does not take XBRL for these collections. 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
- In force
- Legal basis
- Group
- Superannuation: Insurance
Templates (11)
The tables and forms inside the return. Plain name first, the APRA's code in brackets.
- Insurance arrangements (SRS 251.0 Table 1) (SRF_251_0_Table_1)
- Insurance offerings (SRS 251.1 Table 1) (SRF_251_1_Table_1)
- Member insurance choice (SRS 251.1 Table 2) (SRF_251_1_Table_2)
- Premiums paid (SRS 251.2 Table 1) (SRF_251_2_Table_1)
- Claims admitted (SRS 251.2 Table 2) (SRF_251_2_Table_2)
- Claims paid (SRS 251.2 Table 3) (SRF_251_2_Table_3)
- Claims processing (SRS 251.2 Table 4) (SRF_251_2_Table_4)
- TPD assessment (SRS 251.2 Table 5) (SRF_251_2_Table_5)
- Insurance tables (SRS 251.3 Table 1) (SRF_251_3_Table_1)
- Insurance premiums (SRS 251.3 Table 2) (SRF_251_3_Table_2)
- Insurance table arrangements (SRS 251.4 Table 1) (SRF_251_4_Table_1)
Form tables in the APRA Connect reporting taxonomy (SRS 251.0 Insurance Arrangements - Ad-hoc-V1, SRS 251.0 Insurance Arrangements-V17). Source
Validation rules
57 rules, as counted from the APRA's published material. They are written for people to read; software cannot run them as published. Source
How they are written: Excel Rules worksheet listing each rule ID, type (error or warning) and a plain-English business definition; an XSD in the same zip validates the structure of XML files. No executable expressions are published for these collections..
How they were counted
Rows in the Rules worksheet of the current reporting taxonomy workbook(s) inside the APRA Connect taxonomy artefacts zip: 51 in SRS 251.0 Insurance Arrangements-V17.xlsx; 6 in SRS 251.0 Insurance Arrangements - Ad-hoc-V1.xlsx. Includes general checks such as the ABN check. Built-in data type and enumeration checks are not listed as rules.
Counts are in the APRA's own unit, so they are not comparable with other regulators' counts.
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 (5)
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. 4 of 2025 (Reporting Standard SRS 251.0)
Reporting standard · PDF · 431.7 KB · 30 April 2025
Legislative instrument F2025L00543 on the Federal Register of Legislation, registered 2025-05-01; status on the register: InForce.
SHA-256
f5ff3513a17cshow in fullf5ff3513a17c89fb86c67df1fbf28dd135191dc98b1dd9d442b599e285e313d8 - Superannuation: prudential and reporting standards (APRA list of current standards)
List of returns · HTML
- APRA Connect Superannuation Taxonomy Artefacts October 2026
Taxonomy · ZIP · 2.2 MB · 29 October 2026
Zip of APRA Connect reporting taxonomy workbooks (one per collection, each with Forms, Elements and Rules worksheets), XSD files for XML upload, and the industry validation rules workbook.
SHA-256
4dc2fd8cb597show in full4dc2fd8cb5975106e2a00c2bdad16005a97c304c2a7b0c9de20ca50a9b68f0c4 - APRA Connect - Superannuation Taxonomy Change Log October 2026
Release note · XLSX · 71.9 KB · 29 October 2026
SHA-256
08327e329a6eshow in full08327e329a6e92db23d6707a1b16e770d6a9471bd91d89af812927c3536f857b - APRA Connect Taxonomy Artefacts
Guidance · HTML · 29 October 2026
Explains the reporting taxonomy, validation rules file and XSD files, and lists each collection’s XSD.
Sources
Every page and document this return's facts were read from.
- apra.gov.au/superannuation/prudential-and-reporting-standards
- legislation.gov.au/F2025L00543/latest/text
- apra.gov.au/system/files/2026-10/APRA%20Connect%20Superannuation%20Taxonomy%20Artefacts%20October%202026.zip
- 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.
