PET - Plain English Taxonomy

Attribute:	BSAO21614
Concept:	Assets Other Financial Assets Tax Current Amount
Label:	Current Tax Assets
Concept Guidance:	This is the value, as at the relevant date, of income tax recoverable in respect of the tax loss of a period in accordance with Australian Accounting Standards.

Dimensions

Dimension	Member	Description
InsuranceAssetsClassificationDimension	(ABIL)	This dimension classifies assets according to whether or not they have been classified as backing insurance liabilities or not. The reported information relates to assets that have been classified by the reporting entity as backing or available to meet the insurance liabilities of the reporting entity.
TransactionIntentDimension	(Operational)	The intent of the transaction being entered into by the reporting entity. Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive.

Dimension

Member

Description

InsuranceAssetsClassificationDimension

(ABIL)

This dimension classifies assets according to whether or not they have been classified as backing insurance liabilities or not.
The reported information relates to assets that have been classified by the reporting entity as backing or available to meet the insurance liabilities of the reporting entity.

TransactionIntentDimension

(Operational)

The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive.