You are the accountant of a listed company and one of the directors mention the article titled Do big businesses pay their fair share of tax?, published on 01 May 2021 in In the Black. The directors says he is confused why the article mentions that there are Differentials between profit, taxable income and tax paid and recommends that to ensure the Company is paying the right amount of tax, you need to use the net profit figure to calculate the amount of tax payable. The director has asked you to present a report to the board at the next meeting explaining whether or not the Company should follow his recommendation. Provide justifications for your answer using AASB standards