Under AASB 112 Incomes Taxes,deferred tax assets and liabilities are measured at the tax rates that:

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Deferred tax assets and liabilities are measured at the tax rates expected to apply when the asset or liability is settled, as per AASB 112. This is because deferred tax assets and liabilities arise from temporary differences between the carrying amounts of assets and liabilities in the financial statements and their tax bases, which will ultimately result in taxable or deductible amounts when settled. The tax rates that will apply to these taxable or deductible amounts in the future need to be considered when measuring deferred tax assets and liabilities.

Under AASB 112 Incomes Taxes,deferred Tax Assets and Liabilities Are