Enables anion binding activity; palmitoyl-CoA oxidase activity; and protein homodimerization activity. Involved in fatty acid beta-oxidation using acyl-CoA oxidase. Located in peroxisome. Human ortholog(s) of this gene implicated in peroxisomal acyl-CoA oxidase deficiency. Orthologous to human ACOX1 (acyl-CoA oxidase 1). [provided by Alliance of Genome Resources, Apr 2022]