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An entity recognizes a remeasurement gain from a defined benefit plan directly in OCI in the current year. Tax law in the jurisdiction allows a tax deduction for contributions only when actually paid, and there is no current tax impact this year. How should deferred tax be recognised for the OCI remeasurement gain?

A No deferred tax—no taxable temporary difference arises until contribution is paid.
B Recognise deferred tax liability across P&L because it relates to a past event.
C Recognise a deferred tax liability in OCI, consistent with the tax effect of items recognised in OCI.
D Recognise deferred tax asset in OCI because future deductions will reverse.
E Defer recognition until there is a taxable profit to utilise the deduction.
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