Deferred Tax

Morning Mike Please help with this question. A government wanted to encourage investment in new non-current assets by entities and decided to change tax allowances for non-current assets to give a 100% first year allowance on all new non-current assets purchased after 1 January 20X5. ED purchased new machinery for $400,000 on 1 October 20X5 and claimed the 100% first year allowance. For accounting purposes ED depreciated the machinery on the reducing balance basis at 25% per year. The rate of corporate income tax to be applied to ED’s taxable profits was 22%. Assume ED had no other temporary differences. Calculate the amount of deferred tax that ED would show in its statement of financial position at 30 September 20X7. calculation: Y/E 30TH SEP X6 Asset value= 400k Depreciation= 255*400k=100k CV= 400-100=300K Tax Base -100% tax allowance TB=400-400=0 Deferred tax for X6= (CV-TB)* TAX RATE 300-0=300*22% = 66,000 Y/E 30TH SEP X7 CV= 300K Depreciation= 300*25%=75 new cv= 300-75=225 Tax Base The question does not mention anything about after year 1... it just mentions the year 1 tax allowance of 100%. so I am confused as how to calculate depreciation to use for x7 onwards? do I assume the same rate as for accounting purposes.? thanks