When preparing the financial plan, the Board must consider:
(a) the objectives and policies of the Commonwealth Government known to the Board; and
(b) any directions given by the Minister under section 12; and
(c) any payments by the Commonwealth to the Authority to fund functions referred to in paragraph (f); and
(d) the need to maintain a reasonable level of reserves, having regard to estimated future infrastructure requirements; and
(e) the need to maintain the extent of the Commonwealth equity in the Authority; and
(f) the need to earn a reasonable rate of return on the Authority's assets (other than assets wholly or principally used in the performance of functions that are directly funded by the Commonwealth); and
(g) any other commercial consideration the Board thinks appropriate.