Ceiling Price
Ceiling Price is the maximum allowable price set for a product or service, often imposed by regulations or market conditions. In accounting and inventory valuation, it helps determine the upper limit for valuing stock under certain methods. It ensures that assets are not overstated beyond their recoverable value.
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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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