Contribution Margin Ratio
The contribution margin ratio is the percentage of each sales dollar that contributes to covering fixed costs after variable costs are deducted. It’s calculated by dividing the contribution margin by sales revenue. A higher ratio indicates that a business is more efficient in generating profit from sales.
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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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