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In forceSuperannuation: Wind-upLast checked 11 November 2026

Wind-up (SRS 602.0)

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

Collects data from a superannuation trustee (RSE licensee) on wind-up. APRA uses it to supervise the firm (prudential supervision) and to publish statistics. It may also be used by the Australian Bureau of Statistics. Source

Official title: Reporting Standard SRS 602.0 Wind-up

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, pooled superannuation trust (PST), eligible rollover fund (ERF), small APRA fund (SAF) or single member approved deposit fund (SMADF) that winds up within its business operations. This Reporting Standard applies to decisions or resolutions to wind up an RSE, defined benefit RSE, PST, ERF, SAF or SMADF made on or after 1 July 2015. Source
How often
Once, when a fund is finally wound up. Source
Deadline
Within three months of the date the entity has been finally wound up. Source
Format
XML, Excel, Web form. A former D2A collection: reporting in APRA Connect (XML, Excel or manual entry) began for the 30 September 2026 reference period. Entities may opt out return by return and use the Alternate Submission Process instead (XML, XBRL or Excel files uploaded as an ad hoc ZIP). 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: Wind-up

Templates (1)

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

  • Wind up (SRF_602_0)

Forms listed in APRA’s APRA Connect taxonomy for this migrated D2A collection (Superannuation). Source

Validation rules

9 rules, as counted from the APRA's published material. Software can run them exactly as published. Source

How they are written: Excel Rules worksheet with an Expression column (APRA Connect expression syntax), a constraint column and a failure message for each rule..

The rules, on apra.gov.au

How they were counted

Rules in the Rules worksheet of the APRA Connect taxonomy whose List Name, Display Text or Forms column names a form of this standard: 9 of the 769 rules in Superannuation Taxonomy.xlsx (3 rules in that file name no single form, such as ABN, reporting date and some cross-form checks, and are not counted).

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 (9)

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.