Which of the Following Statements Describes the Reasons Why Tax

Which of the following statements describes the reasons why tax adjustments may be required when eliminating the unrealised profit from intragroup sales of inventory?

A) Tax is paid on a group perspective and therefore one taxable income figure must be derived for the group.
B) Tax will be adjusted at the request of the Australian Taxation Office.
C) If tax has been paid by one of the separate legal entities, from the group's perspective this represents a deferral of the payment of tax.
D) If tax has been paid by one of the separate legal entities, from the group's perspective this represents a pre-payment of tax.
E) None of the given answers.