Update on Superannuation Investment Reporting – Extension of Implementation Timeline
To: RSE Regulatory Reporting Contacts
We are writing to inform you of important updates regarding the implementation of the new superannuation reporting standards on investments.
Recent feedback from industry has highlighted significant challenges impacting the timely and accurate lodging of investment returns.
In response to these challenges, APRA is granting an extension to the due date of reporting of the September 2025 quarter end and annual returns, originally due on 15 December 2025, to 2 February 2026. This change is intended to support industry readiness and improve data quality.
The due date for reporting of the December 2025 quarter end remains unchanged.
A detailed breakdown of all reporting changes can be found in the table below.
| Reporting standard | Reporting period | Basis | Current due date | Revised due date |
|---|---|---|---|---|
| SRS 251.0 Insurance – new table SRF 251.4 | Y/E | Formal | 15 December 2025 | No change |
| SRS 332.0 – new table SRF 332.1 | Y/E | Formal | 15 December 2025 | No change |
| SRS 550.0 Asset allocation – new tables SRF 550.3 and 550.4 | Q/E | Formal | 15 December 2025 | 2 February 2026 |
Q/E | Formal | 9 February 2026 | No change | |
Y/E | Formal | 15 December 2025 | 2 February 2026 | |
| SRS 551.0 Liquidity | Q/E | Best Endeavours | 15 December 2025 | 2 February 2026 |
Q/E | Formal | 9 February 2026 | No change | |
Y/E | Formal | 15 December 2025 | 2 February 2026 | |
| SRS 552.0 Securities subject to repurchase and resale and stock lending | Q/E | Formal | 15 December 2025 | 2 February 2026 |
Q/E | Formal | 9 February 2026 | No change | |
| SRS 553.0 Investment exposure concentration and valuations | Q/E | Best Endeavours | 15 December 2025 | 2 February 2026 |
Q/E | Formal | 9 February 2026 | No change | |
Y/E | Formal | 15 December 2025 | 2 February 2026 | |
| SRS 604.0 RSE licensee profile | Y/E | Formal | 15 December 2025 | No change |
| SRS 605.0 RSE structure - new tables SRF 605.0 Table 5 and SRF 605.1 | Y/E | Formal | 15 December 2025 | No change |
| SRS 606.0 RSE profile | Q/E | Formal | 28 January 2025 | No change |
| SRS 607.0 RSE business model | Q/E | Formal | 15 December 2025 | No change |
Y/E | Formal | 15 December 2025 | No change |
If you have any questions regarding these updates, please contact us at DataAnalytics@apra.gov.au.
Kind regards
Data Collection Management team