COMPARISON · PDS VS TMD

PDS vs TMD: what's the difference?

Both documents are required under Australian financial services law. Both come from the issuer. They look similar in a screenshot. They do completely different jobs.

The short answer

  • PDS = consumer-facing. A Product Disclosure Statement tells the client what the product is, what it costs, how it works, and what the risks are.
  • TMD = distributor-facing. A Target Market Determination tells whoever is distributing the product (including the adviser recommending it) who the product is designed for and the conditions on how it should be distributed.
The PDS answers “what is this thing?”. The TMD answers “who is it for?”, and both questions land on the adviser's desk.

Origin and purpose

The PDS regime sits in Part 7.9 of the Corporations Act 2001 and has been in force since the FSR reforms in 2002. Its purpose is consumer protection by disclosure, make sure the retail client has the material information about the product before they buy.

The TMD regime, by contrast, came in with the Design and Distribution Obligations on 5 October 2021. Its purpose was to address the ASIC and Royal Commission finding that disclosure alone is not enough, products were being sold to consumers they were never designed for. DDO put the onus on issuers to design for a specific target market and on distributors to keep distribution consistent with that target market.

Side-by-side

 PDSTMD
AudienceRetail clientDistributor (incl. adviser)
PurposeInform decision to acquireConstrain who the product is sold to
StatutePart 7.9, Corporations ActPart 7.8A, Corporations Act
In force since2002 (FSR)5 October 2021 (DDO)
When givenBefore the client acquiresPublic, always available
Adviser obligationReference & retain versionConfirm target-market fit

What the adviser file needs

  • The PDS version that was current at the point of advice, by effective date, so the audit trail shows what the client was given.
  • The TMD version that was current at the point of advice, and a short note confirming the client is inside the described target market.
  • If the TMD has distribution conditions (e.g. minimum balance, eligibility questions), evidence those were met.
  • The issuer's reporting form template (where applicable) so significant dealings can be reported on cycle.
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Pull current PDS and TMD versions side-by-side.

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