Gas financial models (roll forward and revenue) - 2020

Post tax revenue model
Roll forward model
Date initiated: 
20 June 2019
Effective date: 
31 March 2020
General enquiries - Model reviews, Mr Kenny Yap (02) 9230 3867


The AER has released its proposed template financial models for gas network service providers under the National Gas Rules. The financial models comprise of template roll forward models (RFMs) and post-tax revenue models (PTRMs) for distribution and transmission networks.

The preparation of gas template models is in accordance with the recent changes to the NGR regarding the regulation of covered pipelines. This rule change allows the AER to prepare and publish consistent financial models that service providers must use as part of the access arrangement review process to construct the capital base, and the total revenue calculated using the building block approach.

The explanatory statement explains the proposed amendments, and the reasons for our proposed approach. These proposed amendments are implemented in the amended PTRMs and revised PTRM handbooks.