• Abbreviations used in this publication

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    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

    Last modified: 01 Oct 2006QC 27597