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Abbreviations used in this publication

Last updated 7 April 2020

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

QC27597