• Abbreviations used in this publication

    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: 26 May 2016QC 48118