Chemical Company of Malaysia Berhad Annual Report 2019

20. Tax expense/(income) (continued) Recognised in profit or loss (continued)   Group   Company Note 2019 2018 2019 2018 Deferred tax expense/(income) Origination and reversal of temporary differences 236 (8,135) (1,041) (9,038) Under/(Over) provision in prior years 2,855 270 (4,114) 457 Total deferred tax recognised in profit or loss 9 3,091 (7,865) (5,155) (8,581) 10,291 11,444 (5,044) (4,894) Real Property Gains Tax - 9,428- 9,428 Share of tax of equity-accounted associate 157 729 - - Total tax expense/(income) 10,448 21,601 (5,044) 4,534 Reconciliation of effective tax rate % % % % Profit before tax 100 100 100 100 Income tax calculated using Malaysian tax rate of 24% 24 24 24 24 Non-deductible expenses 16 14 223 88 Non-taxable income (3) (5) (293) (110) Under/(Over) provision in prior years 3 7 (191) 56 Effect of unrecognised deferred tax assets (1) - - - 39 40 (237) 58 | Notes to the Financial Statements (continued) | 178 CHEMICAL COMPANY OF MALAYSIA BERHAD