Abbreviations used in this publication

Last updated 3 March 2016

ACT	Australian Capital Territory
CGT	capital gains tax
Commissioner	Commissioner of Taxation
EPA	environmental protection activities
forex	foreign exchange
GST	goods and services tax
LCA	low-cost asset
LVA	low-value asset
OAV	opening adjustable value
TOFA	Taxation of financial arrangements
TR	Taxation Ruling
TV	termination value
UCA	uniform capital allowance system

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