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Tenaga Nasional Berhad 228 Annual Report 2009Notes to the financial statements (Cont’d.)31 August 200910 TAXATION AND ZAKAT (CONT’D.)GroupCompany2009 2008 2009 2008RM’million RM’million RM’million RM’millionThe analysis of the tax expense is as follows:Current tax:Current year 388.6 393.7 375.3 506.1Over accrual in prior years (11.5) (43.9) (15.1) (52.2)377.1 349.8 360.2 453.9Deferred tax:Origination/(reversal) of temporary differences 303.0 63.0 245.8 (25.5)Real Property Gains Tax 0.2 4.0 0.2 4.0680.3 416.8 606.2 432.4The explanation of the relationship between tax expense and profit before taxation is as follows:GroupCompany2009 2008 2009 2008RM’million RM’million RM’million RM’millionProfit before taxation and zakat 1,543.1 3,025.2 1,686.7 3,104.0Tax calculated at the Malaysian corporate income tax rateof 25% (2008: 26%) 385.7 786.6 421.7 807.1Tax effects of:– change in corporate income tax rate 0 (232.8) 0 (217.1)– share of results of associates 1.7 2.9 0 0– income not subject to tax (177.1) (175.5) (157.9) (141.1)– expenses not deductible for tax purpose 436.9 45.1 350.0 37.6– expenses qualifying for double deduction 0 (6.6) 0 (5.9)Over provision of current tax in prior years (11.4) (43.9) (15.0) (52.2)Under provision of deferred tax in prior years 7.4 0 7.2 0Benefits from previously unrecognised tax losses (1.6) (4.6) 0 0Current year unrecognised temporary differencesand unused tax losses 38.6 41.6 0 0Real Property Gains Tax 0.2 4.0 0.2 4.0Zakat 9.8 8.0 9.8 8.0Tax and zakat charge 690.1 424.8 616.0 440.4Average effective tax rate (%) 44.7 14.0 36.5 14.2