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Archived Superannuation Standards and Guidance

This page contains guidance material that is no longer current (updated July 2017)
Superannuation Prudential Standards:

Superseded frequently asked questions

Superannuation Prudential Practice Guides:

Superannuation Guidance Notes and other guidance material Title
SGN 130.1


How to reduce the risk of fraud - A best practice guide for trustees

Superannuation Fraud - Checklist for Trustees

Superannuation Circular No. Title
Cross Industry
Cross Industry Circular No. 1 Custodian Requirements for APRA Supervised Entities

Contributions on benefit accrual standards for regulated superannuation funds

Update on classification of superannuation contributions - 18 June 2007

I.A.2 Section 64 of SIS - Prompt Remission of Contributions
I.B.1 Protection of Member Benefits
I.C.1 Minimum Benefits Standards
​I.C.2 ​Payment Standards for Regulated Superannuation Funds
​​I.C.3 ​Payment Standards for Approved Deposit Funds
​I.C.4 Equivalent Rights for Members in Successor Fund Transfers
II.B.1 Payments to Employer Sponsors
II.D.1 Managing Investments and Investment Choice
II.D.2 Lending and Provision of Financial Assistance to Members of Superannuation Entities
II.D.3 Acquisition of Assets from Related Parties
II.D.4 Borrowing by Superannuation Entities
II.D.5 Investments to be on an Arm's Length Basis
II.D.6 In-House Assets


III.A.1 Election to become a Regulated Superannuation Fund for Funds Regulated by APRA
III.A.2 Trustee Arrangements for Superannuation Funds other than Public Offer Funds
III.A.3 Trustee Arrangements - Public Offer Superannuation Funds
III.A.5 What are Public Offer Entities?
​III.A.6 Winding Up a Superannuation Fund
III.E.1 Clarification: Regulation of Small APRA Funds Requirements for Financial Statements of Small APRA Funds (SAFs)
APRA Requirements & Procedures
V.A.2 Financial Reporting
V.D.1 Guidelines for Determination of Timing of Actuarial Investigation Under Part 9

To access the current Superannuation Guidance, click here.