The recognition of current tax under AASB 112/IAS 12 Income Taxes is based on the following. a. the total income tax expense for the current period. b. the prima facie tax on accounting profit before...

The recognition of current tax under AASB 112/IAS 12 Income Taxes is based on the following.

a. the total income tax expense for the current period.

b. the prima facie tax on accounting profit before tax for the current period.

c. the tax on taxable profit of the current period that is due to the taxation authorities including amounts paid during the period and amounts payable or receivable at the end of the period.

d. the amount of income tax payable to, or receivable from, the taxation authorities at the end of the current period