ARS 111.0
Fair Values (applies to both Level 1 and Level 2 forms)
APRA reporting standard — Fair Values (applies to both Level 1 and Level 2 forms).
Issuing regulator
APRA →Topics
Source: https://www.legislation.gov.au/Details/F2023L00313. Rules Mate indexes + summarises; always verify against the regulator's live publication.