Forms for Superannuation Entities

What's New

Last Updated: 29 March 2012

Audit - Registrable Superannuation Entities

APRA is pleased to advise that the updated Approved Form of Audit Report required under Section 35C of the Superannuation Industry Supervision (SIS) Act 1993 (for financial periods commencing on or after 1 July 2011) is now available.

The auditor’s report has been revised to accommodate the following changes:

providing additional guidance in Part 2B (Compliance section) of the report;
incorporating the additional guidance, which was provided subsequent to the release of last year's report, in the relevant notes section of the report;
updating the lodgement process to APRA.

Forms for Superannuation Entities

Audit Report under SIS Act (pdf version with Notes)
(Audit report to be completed by an Approved Auditor of a superannuation fund for reporting periods commencing on or after 1 July 2011. A word version of the audit report is also available for ease of reference).

Breach Reporting Form
(RSE licensees can notify APRA of significant breaches of their licence conditions under s. 29JA of the SIS Act using this online form. Word and PDF versions are also available)

Application for ABN & Election under SIS Legislation
(All superannuation funds must elect to be a complying superannuation fund under the SIS Act in order to be eligible for taxation concessions.)

Notification of address where accounting records are kept
(RSE licensee must advice APRA of the address where accounting records are kept on the Approved Form)

Portability Form (i.e. Request to transfer whole balance of superannuation benefits between funds)
(This is a link to the prescribed form available on the ATO website)

RSE Licence Forms
(All trustees of registrable superannuation entities (RSEs) must apply for, vary or cancel an RSE Licence, seek approval for transfer and notify a change in composition of the RSE board on the APRA approved forms.)

RSE Registration Forms
(RSE licensees must apply to register an RSE on the APRA approved forms.)

Police Check Form
(This is a link to the AFP National Police Check (NPC) Application Form for APRA's RSE licence requirements. Please complete the form and nominate Code No. 36 as the purpose of the police check in order to meet APRA's minimum RSE licensing requirements (e.g. RSE licence applications, change of 'responsible officers' of an RSE licensee, Custodian and/or Investment Manager. APRA will also accept police checks from State to territory Police Services and Crim-Trac-accredited agencies, in addition to AFP police checks where the superannuation trustees (i.e. RSE Licensee) is satisfied that the police checks are equivalent to those provided by the AFP)

Change of composition of RSE licensee
(A change in the composition of the RSE licensee is a notifiable event under paragraph 29E(1)(f) of the SIS Act. RSE licensees must report this change by sending this form to APRA within 14 days after the change takes place.)

ASIC Licensing Forms
(RSE licensees may also need to apply for an Australian financial services licence (AFSL) issued by the Australian Securities & Investments Commission (ASIC) to operate a superannuation fund at www.asic.gov.au.)

Section 18(2) Public Offer fund election
(The Trustee of a non-public offer fund electing to become a public offer fund under section 18(2) of the SIS Act must complete this form.)

Eligible Rollover Funds (ERF) Notice
(Guidelines for completing a notice advising APRA that a fund is an ERF.)

Fund Ceases to be an ERF Notice
(notice to complete advising APRA that a fund has ceased to be an ERF.)