ARS 118.0
Off-balance Sheet Business (applies to both Level 1 and Level 2 forms)
APRA reporting standard — Off-balance Sheet Business (applies to both Level 1 and Level 2 forms).
Issuing regulator
APRA →Topics
Source: https://www.legislation.gov.au/Details/F2018L00363. Rules Mate indexes + summarises; always verify against the regulator's live publication.