Under AASB 112's approach to accounting for income taxes,a deductible temporary difference creates which account?

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A deductible temporary difference means that the tax base of an asset or liability is less than its carrying amount, resulting in a future tax benefit when the asset is realized or the liability is settled. This creates a deferred tax asset (DTA) to reflect the future benefit of lower taxes payable.

Under AASB 112's Approach to Accounting for Income Taxes,a Deductible