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  • Appendix 5 Abbreviations

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    ACT

    Australian Capital Territory

    AFOF

    Australian venture capital fund of funds

    CGT

    capital gains tax

    CPI

    consumer price index

    CYCG

    current year capital gains

    CYCL

    current year capital losses

    ESIC

    Early stage innovation company

    ESS

    employee share scheme

    ESVCLP

    Early stage venture capital limited partnership

    FMIS

    forestry managed investment scheme

    GST

    goods and services tax

    GVSR

    general value shifting regime

    LIC

    listed investment company

    MDO

    medical defence organisation

    PYNCL

    prior year net capital losses

    SIC

    shortfall interest charge

    TFN

    tax file number

    TOFA

    taxation of financial arrangements

    UNCL

    unapplied net capital losses

    UCA

    uniform capital allowance

    VCLP

    Venture capital limited partnership

    Last modified: 20 Jul 2021QC 64895