Which of the following statements describes the reasons why tax adjustments may be required when eliminating the unrealised profit from intragroup sales of inventory?

	a.	Different tax rates are applicable for such transactions.
	b.	If tax has been paid by one of the separate legal entities, from the group's perspective this represents a deferral of the payment of tax.
	c.	Instead of two separate payments, one single amount is to be paid from the group's perspective.
	d.	If tax has been paid by one of the separate legal entities, from the group's perspective this represents a pre-payment of tax.