Appendix 5 Abbreviations

ACT

Australian Capital Territory

AFOF

Australian venture capital fund of funds

CGT

capital gains tax

CPI

consumer price index

CYCG

current year capital gains

CYCL

current year capital losses

ESIC

Early stage innovation company

ESS

employee share scheme

ESVCLP

Early stage venture capital limited partnership

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

SIC

shortfall interest charge

TFN

tax file number

TOFA

taxation of financial arrangements

UNCL

unapplied net capital losses

UCA

uniform capital allowance

VCLP

Venture capital limited partnership