A temporary difference arises due to:

		a difference between the amounts of the accounting expenses and the tax deductions of a company which will be reversed in future periods
		a difference in the amount of the deferred tax assets and the deferred tax liabilities
		the timing difference between the end of the financial year and when the income tax payable is paid
		a difference between the amounts of the accounting expenses and the tax deductions of a company which will never be reversed