IFRS Notes

Tax Rates

Current tax liabilities
Amount expected to be paid
using tax rates described in (1) and (2)

Current tax assets
Amount expected to be recovered
using tax rates described in (1) and (2)

(1) tax rates that apply
to the current and previous periods

(2) based on the laws
that have been enacted or
substantively enacted
by the end of the reporting period

Deferred tax assets and liabilities
Measured at the tax rates described in (3) and (4)

(3) tax rates expected to apply to the period
when the asset is realised or liability is settled

(4) based on the laws
that have been enacted or
substantively enacted
by the end of the reporting period