We reviewed the merits of a pre-tax and post tax return to determine the cost of capital in our building block model. Our final decision was to move to a post-tax cost of capital model.
What we do
Industries we regulate
Local Councils
Insurance Monitor
Other Industries - Company Tax
Review Completed
The incorporation of company tax in price determinations
Start date: Jun 2011
Timeline
24 Jun 2011
8 Sep 2011
17 Dec 2011
17 Dec 2011
Consultation
Draft Report
This draft report considers the impact of moving to a post-tax cost of capital approach using an effective rather than a statutory tax rate.
Submissions
1
Submissions received for Draft Report
| Date received | Entity | Name | Download |
|---|---|---|---|
| 10 Oct 2011 | SDP Pty Ltd (SDP) | Kerry Schott |
* Part of submission not published due to confidentiality and/or other legal reasons
** Submission not published due to confidentiality and/or other legal reasons
Discussion Paper
This discussion paper investigates alternatives for the incorporation of company tax in price determinations.
Submissions
6
Submissions received for Discussion Paper
| Date received | Entity | Name | Download |
|---|---|---|---|
| 9 Aug 2011 | Hunter Water Corporation | Sharon Smith | |
| 11 Aug 2011 | Jemena Gas Networks (NSW) Ltd | Mark Allen | |
| 11 Aug 2011 | NSW Government | Richard Timbs | |
| 27 Jul 2011 | State Water Corporation | Lisa Welsh | |
| 10 Aug 2011 | Sydney Water Corporation | Alan Ramsey | |
| 11 Aug 2011 | TRUenergy Pty Ltd | Andrew Dillon |
* Part of submission not published due to confidentiality and/or other legal reasons
** Submission not published due to confidentiality and/or other legal reasons
All documents
Draft Report
This draft report considers the impact of moving to a post-tax cost of capital approach using an effective rather than a statutory tax rate.
Submissions
1
Submissions received for Draft Report
| Date received | Entity | Name | Download |
|---|---|---|---|
| 10 Oct 2011 | SDP Pty Ltd (SDP) | Kerry Schott |
* Part of submission not published due to confidentiality and/or other legal reasons
** Submission not published due to confidentiality and/or other legal reasons
Discussion Paper
This discussion paper investigates alternatives for the incorporation of company tax in price determinations.
Submissions
6
Submissions received for Discussion Paper
| Date received | Entity | Name | Download |
|---|---|---|---|
| 9 Aug 2011 | Hunter Water Corporation | Sharon Smith | |
| 11 Aug 2011 | Jemena Gas Networks (NSW) Ltd | Mark Allen | |
| 11 Aug 2011 | NSW Government | Richard Timbs | |
| 27 Jul 2011 | State Water Corporation | Lisa Welsh | |
| 10 Aug 2011 | Sydney Water Corporation | Alan Ramsey | |
| 11 Aug 2011 | TRUenergy Pty Ltd | Andrew Dillon |
* Part of submission not published due to confidentiality and/or other legal reasons
** Submission not published due to confidentiality and/or other legal reasons
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