Tax Collection 1 Income Tax Expense Or Benefit Prudential Amount This is the income tax expense (benefit) attributable to the profit (loss) from continuing operations for the relevant period. Income tax expense is reported in accordance with the relevant Accounting Standards. Income Tax Tax Offset Refundable Other Amount The amount of other refundable tax offsets not recorded elsewhere. Income Tax Tax Offset Refundable Other Code A code to indicate other refundable tax offset. Valid values are: Conservation Tillage Refundable Tax Offset