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Abbreviations used in this publication

Last updated 1 April 2015

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

QC39786