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Cash Equivalent
Short-term, highly liquid investments that can be quickly converted into a known amount of cash typically within three months. Examples include treasury bills and money market funds. Cash equivalents are included in cash on the balance sheet and are used to assess liquidity.
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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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