• Abbreviations used in this publication

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    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

    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

    Last modified: 02 Apr 2015QC 39786