'Intra-Group Transactions Will Never Give Rise to Tax-Effect Assets or Liabilities

Multiple Choice

'Intra-group transactions will never give rise to tax-effect assets or liabilities'

A) This statement is true because AASB 112 specifically excludes all intra-group transactions from its scope.
B) This statement is untrue because intra-group transactions will always give rise to group CA > CA.
C) This statement is untrue because some intra-group transactions will result in group balances being different to subsidiary balances.
D) This statement is untrue because AASB 112 specifically allows DTLs and DTAs to arise from inventory transactions.