14. DEFERRED INCOME TAX
 
  2019 
R’m 		   2018 
R’m 		  
Deferred tax comprises:        
   Deferred tax assets  1 102     700    
   Deferred tax liabilities  (1 371)    (1 226)   
   (269)    (526)   
The movement in the deferred tax account is as follows:             
Balance at 1 October  (526)    (595)   
   Adjustment upon adoption of IFRS 9  (5)    –    
   Acquired through acquisition of subsidiaries  (15)    (24)   
   Disposed through disposal of subsidiary  (15)    –    
   Effect of foreign currency movement  (3)    (7)   
   Current year charge through profit or loss  275     100    
   Current year charge through other comprehensive income  20     –    
Carrying amount at 30 September  (269)    (526)   
Deferred income tax assets and liabilities attributable to the following items:             
Employee benefit liabilities  154     137    
Other liabilities  54     45    
Provision for expected credit losses (2018: provision for impairment of receivables) 15     15    
Share-based payment liability  10     5    
Accelerated wear and tear for tax purposes on property, plant and equipment  (52)    (57)   
Tax loss carried forward  168     98    
Property leases  55     7    
Credit balances in trade receivables  25     23    
Prepaid expenses  (30)    (19)   
Intangible assets on acquisition of subsidiaries  (546)    (628)   
Retirement benefit asset  (126)    (143)   
Derivative financial instruments  4     (9)   
   (269)    (526)   

Analysis of recoverability period of deferred tax assets and deferred tax liabilities is as follows:

  Deferred tax assets   Deferred tax liabilities  
  2019
R’m		   2018
R’m		   2019 
R’m 		   2018 
R’m 		  
Within 12 months 258   226   (30)   (19)  
After more than 12 months 227   105   (724)   (838)  
  485   331   (754)   (857)  

The Group has tax losses of R757 million (2018: R719 million) to carry forward against future taxable income, which have not been recognised in these financial statements due to uncertainties regarding the utilisation of these losses in the foreseeable future. These losses originated predominantly in the Alliance Medical and Poland businesses. None of these losses are expected to expire.