Guide to depreciating assets 2011-12

Abbreviations used in this publication

ACT	Australian Capital Territory
CGT	capital gains tax
Commissioner	Commissioner of Taxation
EPA	environmental protection activities
forex	foreign exchange
GST	goods and services tax
LCA	low-cost asset
LVA	low-value asset
OAV	opening adjustable value
TOFA	Taxation of financial arrangements
TR	Taxation Ruling
TV	termination value
UCA	uniform capital allowance system