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An entity within a group sells a non-current asset to another member of the group at a loss. The payment of tax by the individual

An entity within a group sells a non-current asset to another member of the group at a loss. The payment of tax by the individual legal entity in this case is considered from the group's perspective to represent a repayment of tax in the form of a:

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deferred tax liability

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deferred tax asset

current tax liability

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