WP Annual Report SEP25

Notes to the financial statements (continued) Section 3: Operational assets and liabilities (continued) 16. Deferred tax equivalent liabilities (continued) C. Movements in deferred tax equivalent assets Movements in deferred tax equivalent assets during the reporting years presented, are shown in table 33 below.

D. Movements in deferred tax equivalent liabilities Movements in deferred tax equivalent liabilities during the reporting years presented, are shown in table 34 below.

Table 33: Movements in deferred tax equivalent assets

Derivative financial instruments $M

Provisions for employee benefits $M

Other temporary differences $M

Deferred tax equivalent assets $M

27 32 13 3 75 22 4 1 -

(14) 27

37 5

4 - 13 -

At 1 July 2024 Charged to profit or loss Charged to other comprehensive income Adjustment to income tax equivalent provided in previous years

- 3

- -

At 30 June 2025

17

42 35 2 - -

16

(16) 2 - -

3 - 1 -

At 1 July 2023 Charged to profit or loss Charged to other comprehensive income Adjustment to income tax equivalent provided in previous years

At 30 June 2024

4

37

(14)

27

Table 34: Movements in deferred tax equivalent liabilities

PPE, and intangible assets $M

Deferred tax equivalent liabilities $M

At 1 July 2024 Charged to profit or loss Adjustment to income tax equivalent provided in previous years

1,339 108 - 1,447 1,263 76 - 1,339

1,339 108 - 1,447 1,263 76 - 1,339

At 30 June 2025

At 1 July 2023 Charged to profit or loss Adjustment to income tax equivalent provided in previous years

At 30 June 2024

112

Western Power Annual Report 2025

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