Abbreviations used in this publication

Abbreviations for the most commonly used uniform capital allowances terms.

Last updated 20 November 2015

The table below provides a comparison of some of the UCA abbreviations.
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

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