Which of the Following Statements Regarding the Tax- Payable Method

Which of the following statements regarding the tax- payable method is incorrect?

A) the income tax expense for the period is the same amount as the income tax payable for the same period
B) a balance day adjustment is recorded for income tax based on an estimate of taxation liability at the end of the financial year
C) the income tax expense for the period is different to the income tax payable for the same period
D) it is based on the proposition that the amount that has to be paid to the ATO is an appropriation of profits by governments