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In forceSuperannuation: Financial statements and expensesLast checked 11 November 2026

Expenses and investment and transaction fees and costs (SRS 332.0)

A regulatory return listed by the Australian Prudential Regulation Authority (APRA), Australia.

Collects information on expense reporting and investment and transaction fees and costs disclosure of each super fund (RSE), defined benefit super fund (RSE) and pooled superannuation trust. APRA uses it to supervise the firm (prudential supervision) and to publish statistics. It may also be used by the Australian Securities and Investments Commission. Source

Official title: Reporting Standard SRS 332.0 Expenses and Investment and Transaction Fees and Costs

The facts

Who files
This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE and pooled superannuation trust (PST) within its business operations. Source
How often
Annually. Source
Deadline
SRF 332.0: within 3 months after the end of each financial year. SRF 332.1: by 15 December after the year ending 30 June. 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: Financial statements and expenses

Templates (5)

The tables and forms inside the return. Plain name first, the APRA's code in brackets.

  • Payees and service providers (SRS 332.0 Table 1) (SRF_332_0_Table_1)
  • Administration and other expenses reporting (SRS 332.0 Table 2) (SRF_332_0_Table_2)
  • Investment management expenses (SRS 332.0 Table 3) (SRF_332_0_Table_3)
  • Related Party reporting (SRS 332.0 Table 4) (SRF_332_0_Table_4)
  • Investment and Transaction Fees and Costs (SRS 332.1 Table 1) (SRF_332_1_Table_1)

Form tables in the APRA Connect reporting taxonomy (SRS 332.0 Expenses-V21, SRS 332.1 Investment and Transaction Fees and Costs-V5). Source

Validation rules

29 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..

The rules, on apra.gov.au

How they were counted

Rows in the Rules worksheet of the current reporting taxonomy workbook(s) inside the APRA Connect taxonomy artefacts zip: 24 in SRS 332.0 Expenses-V21.xlsx; 5 in SRS 332.1 Investment and Transaction Fees and Costs-V5.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.

Sources

Every page and document this return's facts were read from.

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.