Appendix 5 Abbreviations

ACT

Australian Capital Territory

CGT

capital gains tax

CPI

consumer price index

CYCG

current year capital gains

CYCL

current year capital losses

ESS

employee share scheme

FMIS

forestry managed investment scheme

GST

goods and services tax

GVSR

general value shifting regime

LIC

licensed investment company

MDO

medical defence organisation

PYNCL

prior year net capital losses

SBAAR

small business 50% active asset reduction

SBRE

small business retirement exemption

SBRO

small business rollover

SIC

shortfall interest charge

TFN

tax file number

TOFA

UNCL

taxation of financial arrangements

unapplied net capital losses

UCA

uniform capital allowance