Income Tax Note
Statement Purpose
This statement provides a detailed summary of all income tax expense, including any deferred tax expense recognized from temporary differences, prior and current year under/over tax provision adjustments, and any other tax expense recorded in the current financial year.
Data Flow
The 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 positive amounts.
- Decreases are negative amounts.