Roll forward models (transmission and distribution) - 2020 amendment

  • Accepting submissions
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 amendments to the transmission and distribution roll forward models (RFMs) under the National Electricity Rules. The proposed amendments give effect to the changes to tax depreciation set out in AER’s final report on the review of the regulatory tax approach. The amendments allow for the recognition of immediate expensing of certain capex for tax purposes and applies the diminishing value method for tax depreciation to new depreciable assets.

The RFMs also now include a default approach to year-by-year depreciation tracking and other minor changes.

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

Invitation for submissions

We invite stakeholders to make written submissions on our proposed amendments by 20 January 2020.  Submissions should be emailed to

Alternatively, written submissions can also be sent to:

Mr Warwick Anderson
General Manager, Networks Finance and Reporting
Australian Energy Regulator
GPO Box 3131
Canberra ACT 2601