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 eligible rollover fund (ERF) within its business operations. Source
- How often
- Annually. Source
- Deadline
- The information required by this Reporting Standard must be provided to APRA: (a) within three months after the end of the year of income to which the information relates; and (b) in the case of information provided in accordance with paragraph 8, within the time specified by notice in writing. 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: Membership
Templates (1)
The tables and forms inside the return. Plain name first, the APRA's code in brackets.
- Changes in Membership Profile (SRF_610_1)
Forms listed in APRA’s APRA Connect taxonomy for this migrated D2A collection (Superannuation). Source
Validation rules
26 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..
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: 26 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
Published firm by firm. Data from this return appear in: Annual fund-level superannuation 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
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.
- Financial Sector (Collection of Data) (reporting standard) determination No. 10 of 2017 (Reporting Standard SRS 610.1)
Reporting standard · PDF · 814.2 KB · 21 June 2017
Legislative instrument F2017L00730 on the Federal Register of Legislation, registered 2017-06-22; status on the register: InForce.
SHA-256
350128065597show in full350128065597929793c54e7d1bcb6618eb400f9e662cb365a189ef2cc2afd710 - Superannuation: prudential and reporting standards (APRA list of current standards)
List of returns · HTML
- Superannuation Taxonomy
Taxonomy · XLSX · 356.9 KB · 2 November 2026
APRA Connect taxonomy for a collection migrated from D2A; its Rules worksheet holds the validation rules with expressions.
SHA-256
5be956de3660show in full5be956de36606f09ca5d065b887c9053e834db3d8478cf96e5df4c5114dc8cd3 - Superannuation Upload Template
Template · XLSX · 171.0 KB · 2 November 2026
SHA-256
794c5510c1d2show in full794c5510c1d2960e922420785e7acc50f2c8682693c44a053c681a177a593061 - Super Change Log October 2026
Release note · XLSX · 23.1 KB · 2 November 2026
SHA-256
92350925a3fashow in full92350925a3fac9a1658dd6159cc1f1c3b359736a61004df0959c5a2b1c79f01e - Cross-industry return form (APRA Connect return IDs, return names and form codes)
List of returns · XLSX · 29.2 KB · 6 October 2026
SHA-256
d8442b9c5c06show in fulld8442b9c5c066fffcf2a79871c3ec0cc994bc7bf3a836622429d9140d1bfcbc1 - Guidance on Common errors when uploading D2A returns
Guidance · PDF · 381.3 KB · 10 July 2026
SHA-256
a74fe589e49bshow in fulla74fe589e49b35777288f004dcdbee363c1e479d1c3009ef70527b47b044e18d - 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
Sources
Every page and document this return's facts were read from.
- apra.gov.au/superannuation/prudential-and-reporting-standards
- legislation.gov.au/F2017L00730/latest/text
- apra.gov.au/system/files/2026-11/Superannuation%20Taxonomy.xlsx
- apra.gov.au/frequently-asked-questions-d2a-apra-connect-migration
- 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.
