corporate income tax. They may be matters that the Tribunal will take up in its further decision in these matters; or they may best be left until the next WACC review. Indeed, they may go to the basis for the Rules themselves. The Tribunal would be assisted in its consideration of the issues before it if the AER 150 were to provide relevant extrinsic material explaining: (a) the rationale for including the component in the formula for calculating the estimated cost of corporate income tax; and (b) how it relates to the rest of the building blocks, especially the rate of return (cl 6.4.3(a) and cl 6.5.2(b) of the Rules). The Tribunal provides these reasons so they may be considered by the parties. The 151 Tribunal would expect that by 4:00pm on 28 October 2010 the parties inform the Tribunal as to the extent of agreement reached as to directions to implement the matters to be further considered by the Tribunal. If agreement cannot be reached, a directions hearing will need to be convened if disagreement cannot be otherwise resolved by the Tribunal on the papers without the need for an appearance. I certify that the preceding one hundred and fifty-one (151) numbered paragraphs are a true copy of the Reasons for Decision herein of the Honourable Justice Middleton (Deputy President), Mr RC Davey and Mr RF Shogren. Associate: Dated: 13 October 2010
corporate income tax. They may be matters that the Tribunal will take up in its further decision in these matters; or they may best be left until the next WACC review. Indeed, they may go to the basis for the Rules themselves. 150 The Tribunal would be assisted in its consideration of the issues before it if the AER were to provide relevant extrinsic material explaining: (a) the rationale for including the component in the formula for calculating the estimated cost of corporate income tax; and (b) how it relates to the rest of the building blocks, especially the rate of return (cl 6.4.3(a) and cl 6.5.2(b) of the Rules). 151 The Tribunal provides these reasons so they may be considered by the parties. The Tribunal would expect that by 4:00pm on 28 October 2010 the parties inform the Tribunal as to the extent of agreement reached as to directions to implement the matters to be further considered by the Tribunal. If agreement cannot be reached, a directions hearing will need to be convened if disagreement cannot be otherwise resolved by the Tribunal on the papers without the need for an appearance. I certify that the preceding one hundred and fifty-one (151) numbered paragraphs are a true copy of the Reasons for Decision herein of the Honourable Justice Middleton (Deputy President), Mr RC Davey and Mr RF Shogren. Associate: Dated: 13 October 2010
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