ATO Note - Clarification of points in previous ATO note dated 9 May 2018 titled ‘ATO note to the AER regarding imputation' - 14 September 2018

Following the 5 April 2018 concurrent evidence session, AER staff asked the ATO to provide it with a publishable document in response to the AER questions set out in Note on the ATO staff response to AER staff inquiries about Hathaway’s 2013 report on imputation credit redemption dated 29/03/2018. AER staff indicated to ATO staff that there was material discussion of the AER note at the concurrent evidence session. It provided the ATO with web links to the draft transcript and the AER note. In response to the AER’s request the ATO provided the 9 May 2018 ATO note for publication.

Following the provision of the ATO note dated 9 May 2018, on 5 July 2018 staff and consultants of the AER and of Energy Networks Australia met with staff of the ATO to discuss the limitations of the use of the various ATO data for the AER's regulatory purposes.

On the 14 September 2018 the ATO provided clarification to the AER in relation to points in the prior ATO note to the AER dated 9 May 2018.