On 1 July 2005 the AER assumed the Australian Competition and Consumer Commission's (ACCC) responsibilities for the regulation of transmission revenues in the National Electricity Market.
Clauses 6.2.5 (a) and (c) of the National Electricity Rules require transmission network owners to submit certified annual financial statements (in a form to be determined by the AER), and any other information the AER reasonably requires to perform its regulatory functions.
Further detail on information disclosure requirements is contained within the Statement of Regulatory Principles (SRP).