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  • Abbreviations used in this publication

    Attention

    Warning:

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

    End of attention

    ACT

    Australian Capital Territory

    CGT

    capital gains tax

    Commissioner

    Commissioner of Taxation

    EPA

    environmental protection activities

    forex

    foreign exchange

    GST

    goods and services tax

    ITAA 1997

    Income Tax Assessment Act 1997

    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 allowances
    Last modified: 27 May 2021QC 64896