The Australian Energy Regulator (AER) today released a final determination relating to a negative cost pass through application it received from SP AusNet (for its licensed entity, SPI PowerNet). SP AusNet submitted that the actual Easement Land Tax (ELT) ($103.4 million ($nominal)) payable by SPI PowerNet in 2013–14 is less than the amount ($115.4 million ($nominal)) allowed for in the AER’s 2008 determination of network costs. SP AusNet applied for the difference to be passed back to transmission network users. The AER determined that the required pass through amount of -$11,974,298.21 ($nominal, GST exclusive) should be passed through to SP AusNet’s Transmission Network Users in the 2013–14 regulatory year.