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
taxation of financial arrangements
UNCL
unapplied net capital losses
UCA
uniform capital allowance