Which of the following statements is NOT correct?

	A.	Many temporary differences between taxation and accounting treatments of transactions are due to the tax system being based on the timing of cash flows and the accounting system being based on the timing of accounting accruals.
	B.	When the carrying amount of an asset is equal to its tax base, this gives rise to a permanent difference between the accounting and taxation system.
	C.	Goodwill impairment expense is an example of a permanent difference between accounting and taxation systems.
	D.	Deferred tax assets are recognised for unused tax losses when it is probable that future taxable profits will be earned.