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 12 months.

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Pre-tax superannuation contributions in Australia, including employer contributions, taxed at a concessional rate.

A UK HMRC scheme requiring contractors to deduct tax from payments to subcontractors in the construction sector.

The UK tax levied on the taxable profits of limited companies and some organizations, currently administered by HMRC.