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Abbreviations used in this publication

Last updated 17 July 2006

ACT

Australian Capital Territory

Commissioner

The Commissioner of Taxation

EPA

environmental protection activities

GST

goods and services tax

LCA

low-cost asset

LVA

low-value asset

OAV

opening adjustable value

PS LA

Law Administration Practice Statement

STS

simplified tax system

TR

Taxation Ruling

TV

termination value

UCA

uniform capital allowance system

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