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Capital

Capital refers to the funds or assets invested in a business by its owners or shareholders. It includes both cash and other resources used to generate income. Capital can also mean the retained earnings kept in the business rather than distributed as dividends.

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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.