D Ltd$,$ a profitable company, purchased a machine on $1$ July $2023$ at a cost of $$180000.$ The machine had a useful life of $5$ years and the company adopts the straight$-$line basis of depreciation. The tax depreciation rate for this type of machine was $13\%$ p$.$a$.$ The company tax rate is $30\%.$

Prepare the deferred tax entry in relation to the machine on $30$ June $2024.$