1. Consists of connecting tubules, collecting ducts, papillary ducts (which drain into minor calyx etc.)
2. Collecting system makes the adjustments of the tubular fluid
3. Regulatory mechanism involves changing the permeability of the collecting ducts to water
4. ADH (antidiuretic hormone) responsible for controlling permeability of the collecting system (high ADH leads to more water reabsorbed which leads to more concentrated urine)