AER - Final - Handbook to the Part 10 financial reporting template and Basis of preparation template - October 2023

On 27 October, the Australian Energy Regulator (AER) published the final pipeline information disclosure guidelines (Guidelines) and accompanying documents. 

The final Guidelines give service providers guidance and instruction about the level of information they must publish, and how the information must be published under Part 10 of the National Gas Rules on their websites. The Part 18A price reporting guidelines within the final Guidelines require the publication of information that may help users or prospective users carry out a high-level assessment of the reasonableness of the Part 18A service provider’s standing price, the offer to the user or prospective user and the terms and conditions associated with the Part 18A facility.

The final explanatory note summarises the issues raised by stakeholders in our consultation process on the draft Guidelines. We provide our responses to these issues, including noting where our position has changed from the draft Guidelines and providing an explanation where our position is different from those expressed by stakeholders.