|
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 |
Abbreviations used in this publication
We have provided a list for the most commonly used terms for uniform capital allowances (UCA).
Last updated 4 March 2016
QC28182