The Australian Prudential Regulation Authority (APRA) has published a discussion paper consulting on changes to embed greater proportionality in the banking prudential framework by formalising a three-tier classification of banks, including credit unions and building societies. The proposal would introduce a new tier of Most Significant Financial Institutions (MSFIs) for banks with more than $300 billion in assets, which would currently include the four major banks and Macquarie Bank. A second tier would cover all other significant financial institutions (SFIs), with the SFI threshold increased from $20 billion to $30 billion, while the third tier would consist of non-SFIs. Under the approach, non-SFIs would receive additional time to comply with new or revised prudential requirements where appropriate, and any bank moving up a tier would be granted a transition period of at least 12 months to meet higher settings. APRA has set a three-month consultation period and expects to finalise the proposals in 2026.