• Appendix 5 Abbreviations

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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

    CPI

    consumer price index

    CYCG

    current year capital gains

    CYCL

    current year capital losses

    ESS

    employee share scheme

    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

    SBAAR

    small business 50% active asset reduction

    SBRE

    small business retirement exemption

    SBRO

    small business rollover

    SIC

    shortfall interest charge

    TFN

    tax file number

    TOFA

    taxation of financial arrangements

    UNCL

    unapplied net capital losses

    UCA

    uniform capital allowance

      Last modified: 08 Jul 2013QC 25657