IPART is reviewing regulated retail gas prices and charges in NSW for the period from 1 July 2013 to 30 June 2016. The existing voluntary transitional pricing arrangements (VTPAs) agreed between IPART and the standard gas retail suppliers expire on 30 June 2013. The Minister for Resources and Energy has requested that IPART continue to regulate retail gas prices for small customers and ensure that either new VTPAs or gas pricing orders are in place for the period from 1 July 2013 to 30 June 2016. This Issues Paper sets out IPART's preliminary thinking on the proposed approach to this review. It also identifies issues on which we seek stakeholder comment.