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In Australia, a securitisation program must have:(a) specifically selected assets (e.g. mortgages, receivables, etc.) backing its liabilities in the form of debt securities(b) a specifically created SPV, which may or may not be resident in Australia and which is not required to provide data to the Australian Securities and Investments Commission (ASIC) under the Financial Statistics (Collection of Data) Act(c) a specifically created SPV, which is resident in Australia and which is not required to provide data to the Australian Prudential Regulation Authority (APRA)(d) a specifically created SPV, which is resident in Australia, which is not required to provide data to the Australian Prudential Regulation Authority and have specifically selected assets (e.g. mortgages, receivables, etc.) backing its liabilities in the form of debt securities

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