The Australian Prudential Regulation Authority has released its response to consultation and finalised a three tiered proportionality structure for the banking prudential framework, effective from 1 July 2026. The changes create a new Most Significant Financial Institutions tier for banks with more than AUD 300 billion in assets, raise the Significant Financial Institution threshold to AUD 30 billion from AUD 20 billion, and formalise a clearer split between large, medium sized and smaller banks. Banks that move into a higher tier will automatically receive a 12 month transition period before the higher prudential settings apply, and non-SFIs will be given additional time to comply with new or revised requirements where appropriate. APRA is introducing the changes as part of its response to the Council of Financial Regulators’ review of small and medium-sized banks, and has implemented them through updates to CPS 001 Defined terms with minor consequential changes to CPG 511 Remuneration.