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Cash Flow
Cash flow tracks the movement of money into and out of a business over time. It’s broken down into operating, investing, and financing activities. Positive cash flow means a business can cover expenses, invest, and grow. Negative cash flow may signal trouble, even if profits look good.
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Concessional Contributions
Pre-tax superannuation contributions in Australia, including employer contributions, taxed at a concessional rate.
CGT (Capital Gains Tax) Discount
An Australian tax concession allowing individuals to reduce a capital gain by 50% if the asset was held for over…
CIS (Construction Industry Scheme)
A UK HMRC scheme requiring contractors to deduct tax from payments to subcontractors in the construction sector.
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