PET - Plain English Taxonomy

Attribute:	BSAO27526
Concept:	Income Tax Current And Deferred Total Amount
Label:	Current and deferred tax assets
Concept Guidance:	Total tax asset is the amount of income taxes recoverable in respect of tax losses for the current period and deferred tax assets which are amounts of income taxes recoverable in future periods.
Form-Specifc Guidance:	Recognition of current and deferred tax assets are to be made in accordance with AASB 112.

Dimensions

Dimension	Member	Description
CounterpartyRelationshipTypeDimension	(NonIntraGroupDomestic)	This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. The information reported is in relation to non-intra-group transactions or positions where the counterparty is not a related party of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) at the domestic books level.

Dimension

Member

Description

CounterpartyRelationshipTypeDimension

(NonIntraGroupDomestic)

This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
The information reported is in relation to non-intra-group transactions or positions where the counterparty is not a related party of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) at the domestic books level.