ACT |
Australian Capital Territory |
Commissioner |
Commissioner of Taxation |
EPA |
environmental protection activities |
GST |
goods and services tax |
LCA |
low-cost asset |
LVA |
low-value asset |
OAV |
opening adjustable value |
PS LA |
Practice Statement Law Administration |
STS |
simplified tax system |
TR |
Taxation Ruling |
TV |
termination value |
UCA |
uniform capital allowance system |
Abbreviations used in this publication
Last updated 30 October 2005
QC27521