Heliodane holds a logistics warehouse classified as investment property and measured at fair value (2,600,000 at the reporting date). Management says it wants to 'keep it for a long time' and mainly expects a capital gain from it; no business model of consuming substantially all of its benefits over time is documented (case data). On disposal, the tax base would be 1,850,000 and the rate 22%. Compute the deferred tax liability.
- Fair value (carrying amount)
- 2,600,000
- Tax base on disposal
- 1,850,000
- Rate on disposal (%)
- 22 %