Superannuation Circulars, Guidance Notes and Other Guidance

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Copies of these superannuation circulars are now available from this web page in PDF format (click here for instructions):

What's New

Last Updated: 10 August 2010

Prudential Practice Guides
APRA has released Prudential Practice Guides (PPGs) for trustees of APRA-regulated entities on Capital, Risk Management, Adequacy of Resources and Fitness & Propriety. The PPGs replace, update and consolidate guidance issued during the implementation of the Superannution Saftey Reforms in 2004.

Approved Form - Audit Report
APRA has released an approved form titled Audit Report under SIS Act (pdf version with Notes) for reporting periods commencing on or after 1 July 2009.

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Superannuation Guidance Notes (SGN No:)	Title
SGN 130.1	Outsourcing

Superannuation Prudential Practice Guides (SPG No.)	Title
SPG 110	Capital
SPG 200	Risk management
SPG 230	Adequacy of resources
SPG 233	Pandemic planning and risk management
SPG 234	Management of security risk in information and information technology
SPG 520	Fitness & Propriety

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Superannuation Circular No.	Title
Cross Industry
Cross Industry Circular No. 1	Custodian Requirements for APRA Supervised Entities
Members
I.A.1	Contributions on benefit accrual standards for regulated superannuation funds Update on classification of superannaution contributions - 18 June 07
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
Trustees
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
II.D.7	Derivatives and Addendum
Funds
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.4	The Sole Purpose Test
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)
Auditors
Approved Form	Audit Report under SIS Act (pdf version with Notes) (for reporting periods commencing on or after 1 July 2009.)
APRA Requirements & Procedures
V.A.2	Financial Reporting
V.D.1	Guidelines for Determination of Timing of Actuarial Investigation Under Part 9

Other Guidance

Unit pricing guide to good practice

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

Superannuation Fraud - Checklist for Trustees

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