SBRIAS 12 DEFERRED TAX

Hello Tutor, I work with a central bank and I've been reading in certain guidance that Revenue results in income tax charge while revaluations result in deferred tax charge. However, in my jurisdiction, only capital gains on Property is taxable, on listed securities revaluation gains are exempt. Hence this means revaluation of Property requires a deferred tax charge. However, revaluation gain goes to OCI in accordance with IAS 16. Hence doesn't this create a mismatch when the deferred tax expense is recognised in the P/L and the gain being taxed recognised in the OCI?