‘Net tax expense’ means the net amount of the following items:

(i)    covered taxes accrued as an expense;

(ii)   deferred tax assets attributable to a loss for the fiscal year;

(iii)  qualified domestic top-up taxes accrued as an expense;

(iv)  taxes arising pursuant to the rules of this Directive; and

(v)   disqualified refundable imputation taxes accrued as an expense.

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