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Capital Reserve

A reserve created from non-operating gains (like the sale of fixed assets) rather than regular business profits, typically not available for dividend distribution.

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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.