INCOME TAXES	9 Months Ended
Jun. 30, 2013
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES NJR evaluates its tax positions to determine the appropriate accounting and recognition of potential future obligations associated with unrecognized tax benefits. During the nine months ended June 30, 2013 and 2012, based on its analysis, the Company determined that there was no need to recognize any liabilities associated with uncertain tax positions. The effective tax rates for the nine months ended June 30, 2013 and 2012, are 27.6 percent and 13.5 percent, respectively. The change in the rate is due primarily to the impact of federal investment tax credits (ITC), net of deferred taxes, recognized in the nine months ended June 30, 2013 and 2012, of $13.1 million and $27.2 million, respectively, which are generated by solar investments forecasted to be completed before the end of the fiscal year. To calculate the estimated annual effective tax rate, NJR considers solar projects that are probable of being completed and placed in service during the current fiscal year based on the best information available at each reporting period. The estimate includes an assessment of various factors, such as board of director approval, status of contractual agreements, permitting, regulatory approval and interconnection. Adjustments to the effective tax rate and management's estimates will occur as information and assumptions change.

INCOME TAXES

9 Months Ended

Jun. 30, 2013

NJR evaluates its tax positions to determine the appropriate accounting and recognition of potential future obligations associated with unrecognized tax benefits. During the nine months ended June 30, 2013 and 2012, based on its analysis, the Company determined that there was no need to recognize any liabilities associated with uncertain tax positions.

The effective tax rates for the nine months ended June 30, 2013 and 2012, are 27.6 percent and 13.5 percent, respectively. The change in the rate is due primarily to the impact of federal investment tax credits (ITC), net of deferred taxes, recognized in the nine months ended June 30, 2013 and 2012, of $13.1 million and $27.2 million, respectively, which are generated by solar investments forecasted to be completed before the end of the fiscal year.

To calculate the estimated annual effective tax rate, NJR considers solar projects that are probable of being completed and placed in service during the current fiscal year based on the best information available at each reporting period. The estimate includes an assessment of various factors, such as board of director approval, status of contractual agreements, permitting, regulatory approval and interconnection. Adjustments to the effective tax rate and management's estimates will occur as information and assumptions change.