The approach to DUoS billing is as outlined in ‘Proposals for New DUoS Billing System v 2.0’ as
approved by CER in February 2004. Under this approach, low power factor penalties charged on foot of
estimated readings are not refundable. This is in contrast to kWh registers where charges are corrected
when an actual read comes in. This approach can be an issue in a certain number of cases.