In Jurisdictions Where the Impairment of Goodwill Is Not Tax

In jurisdictions where the impairment of goodwill is not tax deductible, AASB 112 Income Taxes:

A) allows the recognition of a deferred tax item in relation to goodwill.
B) does not permit the application of deferred tax accounting to goodwill.
C) requires that any deferred tax items in relation to goodwill be recognised directly in equity.
D) requires that any deferred tax items for goodwill be deducted from the carrying amount of goodwill.