IAS 12 Disclosure

I’ve come across a question in the Kaplan SBR study text which I just can’t figure out, even though it appears to be quite simple. It goes like this:

In the year ended 31.12.20X1, HCRM recorded a profit before tax of $300 million. Its tax rate is 20%.

In accordance with IAS 13 Income Taxes, it has disclosed the following information in its published financial statements.

PBT $300.0
PBT multiplied by 20% tax rate $60.0
Adjustments to current tax in respect of prior years $8.2
Depreciation on assets not qualifying for tax relief ($1.5)
Sundry disallowables ($0.7)

Total tax charge $66.0
Effective tax rate (%) 22

My question is this: surely the depreciation on assets not qualifying for tax relief should be a positive figure? If it’s disallowable depreciation, then surely the taxable PBT increases. Should it not also be the same for the sundry disallowables?

Thanks for any help, this small question is driving me mad.