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RBA Glossary definition for RBA

RBA – Reserve Bank of Australia. Australia's central bank, the body corporate successor to the Commonwealth Bank established in 1912; created under its new name by the Reserve Bank Act 1959.

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Inventories

1 Dec 1990 RDP 9012
Heidi Willmann
This practice of effectively taxing the capital gains on stocks constitutes a substantial tax bias against investment in stocks relative to other assets that are free of (nominal) capital gains taxation. ... The official SVA measure is used in this
https://www.rba.gov.au/publications/rdp/1990/9012/inventories.html