Appendix 5 Abbreviations

Last updated 7 July 2013

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	listed 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

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