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In forceSuperannuation: Small APRA fundsLast checked 11 November 2026

Small APRA fund financial statements (SRS 800.0)

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

Collects information on the financial position of a small APRA fund or a single member approved deposit fund. APRA uses it to supervise the firm (prudential supervision) and to publish statistics. Source

Official title: Reporting Standard SRS 800.0 Financial Statements

The facts

Who files
This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) of a small APRA fund (SAF) or a single member approved deposit fund (SMADF) within its business operations in respect of each SAF or SMADF. 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, XBRL-XML, Excel. Not yet moved to APRA Connect: APRA’s plan lists this collection for APRA Connect reporting from the 31 December 2026 reference period (to be confirmed). Until then it goes through the Alternate Submission Process: XML (preferred), XBRL or Excel files, zipped and uploaded to APRA Connect as an ad hoc submission. 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: Small APRA funds

Templates (1)

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

  • Financial Statements (SRF_800_0)

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

Validation rules

40 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: 40 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.