Income Tax Note
Statement Purpose
This statement provides a detailed summary of all income tax expense, including deferred tax expense recognised from temporary differences, prior and current year under or over tax provision adjustments, and any other tax expense recorded in the current financial year.
Data Flow
Deferred tax expense amounts are linked from
Temporary Differences Movement
.Any reconciliation items under non-temporary adjustments are linked from
Tax Reconciliation
.Signage
- Opening balances and increases are recorded as positive amounts.
- Decreases are recorded as negative amounts.