The AER has released a decision to approve the pass through of costs related to an easements tax change event for SP AusNet’s transmission network. The National Electricity Rules specifically allow SP AusNet to pass through its extra costs where the actual land tax it must pay on its easements is higher than the forecast of costs in its revenue determination. Conversely, where its actual tax costs are lower, the savings are passed on to consumers. In this instance, extra costs of $50 460 will be passed through in the 2014-15 regulatory year.