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Reporting requirements for private health insurers

Private health insurers are required, under the Financial Sector (Collection of Data) Act 2001 and its reporting standard, to provide data to APRA. The data is defined in the set of reporting forms and instructions.

Licensing, application and reporting forms

APRA is currently updating the forms and guidance required under the newly enacted legislative framework for the prudential supervision of the private health industry. You can access:

Licensing, application and notification forms

Prudential and reporting standards and forms 

Reporting guidance and resources

Validation and derivation rules for data submitted via Direct to APRA (D2A)

Plain English Taxonomy

Information about taxonomies - D2A and XBRL

Audit requirements 

The following forms may be used by PHI Approved Auditors to meet their audit reporting obligations under HPS 310 Audit and related matters.

Reporting periods and due dates

  • Quarterly forms - within 28 calendar days after the end of the reporting period

  • Annual forms - by 30 September each year.

If the due date falls on a day other than a usual business day, a private health insurer is nonetheless requried to submit the information required no later than the due date.

Annual audit requirements

By 30 September each year, a private health insurer must give to APRA an auditor’s report relating to:

  •  the information provided by the private health insurer under this Reporting Standard for each quarter in the year ending 30 June of that year; or
  •  if the private health insurer provides an amended quarterly return to replace a return referred to in paragraph (a) — the amended quarterly return.

Letters to industry