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Superannuation Reporting Framework

What's new

  • 26/03/2015 - Click here to view the letter sent to all RSE licensees containing important superannuation reporting information.
  • 18/03/2015 - APRA uses validation rules within D2A to validate the data submitted by reporting entities. Entities are expected to correct any reporting errors identified by these rules. Click here for the list of latest D2A Validation Rules for Superannuation entities.
  • 02/10/2014 - APRA has released general information to assist RSE licensees completing annual returns for the period ended 30 June 2014. Click here to view the letter issued to RSE licensees.
  • 23/07/2014 - Click here to view the letter sent to all Exempt Public Sector Superannuation Schemes (EPSSS), regarding reporting requirements for the EPSSS sector.
  • 26/03/2014 - From 30 May 2014, all APRA-reporting institutions must use AUSkey to submit returns via D2A. All existing APRA-issued digital certificates that have not already expired by 30 May 2014 will no longer be valid on or after 30 May 2014.
  • APRA-reporting institutions that do not have an AUSkey must complete the AUSkey acknowledgement process to enable submission of returns via D2A using AUSkey. Please refer to APRA’s website at for further details on how to enable submission via D2A using AUSkey.
  • 21/03/2014 - APRA has today released the following 2 letters to all RSE licensees.
    1.    Letter detailing changes to APRA’s reporting requirements for superannuation.  The letter confirms changes to:
    ·         the due dates for quarterly superannuation data collections for a transitional period;
    ·         deferral and further consultation on select investment option reporting; and
    ·         the superannuation data collection for the purposes of the Australian Bureau of Statistics.
    Click here to view the letter sent to all RSE Licensees detailing the changes to APRA’s reporting requirements.
    2.    ASIC and APRA have today released a letter to all RSE licensees relating to the operation of section 29QC of the Superannuation Industry (Supervision) Act 1993, clarifying the link between the disclosure requirements administered by ASIC and the data that is required to be reported under APRA’s reporting standard.
    Click here to view the letter from ASIC and APRA sent to all RSE Licensees.
  • APRA has released guidelines to assist superannuation entities explain data to APRA. It describes the information APRA expects reporting entities to provide in their explanations and how to correct submitted data. Click here to view the new guidelines for superannuation entities.

Reporting requirements

Superannuation entities are required, under the Financial Sector (Collection of Data) Act 2001 and its reporting standards, to provide data to APRA. The data is defined in the set of reporting forms and instructions. Some forms are subject to audit requirements. Guidance and assistance to help entities submit forms are provided.

Data submission software

APRA provides superannuation entities with software to encrypt and submit data.

D2A (Direct to APRA)

Standard Business Reporting initiative

The Standard Business Reporting (SBR) initiative is a multi-agency initiative led by Treasury that will simplify business-to-government reporting in a number of ways. This will include the introduction of a single secure sign-on to submit reports to APRA and other SBR-participating government agencies. APRA will provide information to its regulated institutions in due course on the implementation of the SBR initiative, which involves all of APRA's reporting forms and will provide significant long-term benefits to institutions. For more information on SBR click here, or email

Contact Us


Fax: 02 9210 3021

Write to:

Manager, Data Collection
Australian Prudential Regulation Authority
GPO Box 9836
NSW 2001