taxable temporary difference

Hello, i am havign a problem understanding deferred taxes. the following is taken from the bpp text.
A loan payable is measured on initial recognition at net proceeds( net of transaction costs). the transaction costs are armotised to accounting profit over the life of the loan. those transaction costs are not deductible in determining the taxable profit of the future, current or prior periods.
Would this lead to a temporary or permanent difference? can any one suggest where i could get material to better understand deferred tax?