IFRS Notes

Goodwill

If decreases in goodwill carrying amount are not tax deductible,
tax base of goodwill is zero.

Difference between (1) and (2) is taxable temporary differences

(1) carrying amount of goodwill
(2) tax base of goodwill, zero

IAS 12-pr15(a), 21
IAS 12 does not allow deferred tax liability due to goodwill.

IAS 12-21A
Subsequent decrease in deferred tax liability due to goodwill
is not recognised, either.

IAS 12-32A
If carrying amount of goodwill < tax base of goodwill,
the difference is a deferred tax asset

Deferred tax asset from the initial recognition of goodwill is recognised,
if (1) is probable

(1) there will be taxable profit, so that deductible temporary difference can be used

Summary
From initial recognition of goodwill,
(1) deferred tax asset is recognised
(2) deferred tax liability is not recognised