| 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 2007.) NOTE: This approved form replaces the Approved form for reporting periods on or after 1 July 2006.) |
| APRA Requirements & Procedures | |
| V.A.2 | Financial Reporting |
| V.D.1 | Guidelines for Determination of Timing of Actuarial Investigation Under Part 9 |
