PET - Plain English Taxonomy

Attribute: BSL18279
Concept:
Label: Deferred Tax Liability
Concept Guidance:
This is the value for deferred tax liabilities (DTL).  Report income taxes payable in future periods in respect of taxable temporary differences. This item is to be determined in accordance with relevant accounting standards. 
Dimensions
Dimension Member Description
(InterRegional)
This dimension categorises the reported data according to transactions that must be removed to eliminate double counting.
The information reported is in relation to inter-regional transactions that must be eliminated in accordance with the relevant Prudential Standard.
(NonLookThroughTrust)
This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through.
This information reported is on a non-look through basis. This basis requires the reporting party to report information on investments held through trusts, external individually managed mandates/portfolios or discretely managed portfolios as if they were single end investments themselves.