The Merger guidelines 2008 were publicly released on 21 November 2008. These revised guidelines outline the analytical and evaluative framework the ACCC applies when reviewing mergers under the Act. The guidelines provide guidance on the factors the ACCC considers relevant to its consideration of mergers and include discussion of the issues relevant to enforceable undertakings. The guidelines do not have any legal force in determining breaches of the Act—final determination on the issues is a matter for the courts.