2026 Corporate Report

Transurban FY26 Corporate Report Financial statements

Section D: Notes to the THT and TIL financial statements for the year ended 30 June 2026

D5 Income tax Deferred tax assets and liabilities—THT

Asset 2025

Liability

2026

2026

2025

$M

$M

$M

$M

The balance comprises temporary difference attributable to: Derivative financial instruments and foreign exchange

117

219

(142)

(207)

Provisions

1

Deferred tax assets/(liabilities)

118

219

(142)

(207)

Set off of deferred tax

(118)

(207)

118

207

Net deferred tax assets/(liabilities)

12

(24)

Movements: Opening balance at 1 July Credited to profit and loss (Charged)/credited to equity Closing balance at 30 June

219

165

(207)

(160)

— 54

1

(101)

64

(47)

118

219

(142)

(207)

Deferred tax assets and liabilities—TIL

Asset 2025

Liability

2026

2026

2025

$M

$M

$M

$M

The balance comprises temporary difference attributable to: Current and prior year losses

56 —

81

Fixed assets/intangibles

1 9

(1)

(2) (1)

Derivative financial instruments and foreign exchange

4

Equity accounted investments

— 10

(846)

(989)

Other

9

(1)

(1)

Deferred tax assets/(liabilities)

69

101

(848)

(993)

Set off of deferred tax

(47)

(76)

47

76

Net deferred tax assets/(liabilities)

22

25

(801)

(917)

Movements: Opening balance at 1 July

101

104

(993)

(987)

(Charged)/credited to profit and loss

(5) (5) (1)

2 2

96 48

4

Foreign exchange movements

(14)

Transfer from deferred tax assets/liabilities

1

Current year losses recognised/(prior year losses utilised) and under/(over) provision in prior years

(21)

(7)

4

Closing balance at 30 June

69

101

(848)

(993)

196

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