Income Tax Expense/(Benefit) (Tables) (Bendon Limited) - Bendon Limited [Member]

12 Months Ended

Jan. 31, 2018

Statement Line Items [Line Items]

Disclosure of Detailed Information About Major Components of Tax Expense Income

(a) The major components of tax expense/(benefit) comprise:

				For the 7
	For the Year			Months		For the Year			For the Year
	Ended 31			Ended 31		Ended 30			Ended 30
	January 2018			January 2017		June 2016			June 2015
	NZ$000’s			NZ$000’s		NZ$000’s			NZ$000’s
Current tax
Current tax on profits for the period		537			807		301			313
Adjustments for current tax of prior periods		(477	)		58		(344	)		412
Total current tax expense/(benefit)		60			865		(43	)		725
Deferred tax expense/(benefit)
Decrease/(increase) in deferred tax assets (note 25)		-			-		5,589			(1,999	)
Income tax expense/(benefit) for continuing operations		60			865		5,546			(1,274	)

Disclosure of Detailed Information About Reconciliation of Accounting Profit Multiplied by Applicable Tax Rates

(b) Reconciliation of income tax to accounting profit:

				For the 7
	For the Year			Months			For the Year			For the Year
	Ended 31			Ended 31			Ended 30			Ended 30
	January 2018			January 2017			June 2016			June 2015
	NZ$000’s			NZ$000’s			NZ$000’s			NZ$000’s
Loss before income tax		(37,533	)		(15,114	)		(15,200	)		(14,379	)
Tax at New Zealand tax rate of 28% (2017: 28%, 2016: 28%, 2015: 28%)		(10,509	)		(4,232	)		(4,256	)		(4,026	)
Tax effect of:
- permanent differences (including impairment expense)		(105	)		(6	)		757			23
- adjustments in respect of current income tax of previous years		(449	)		41			(237	)		378
- effects of different tax rates of subsidiaries operating in other jurisdictions		(30	)		(15	)		(42	)		(382	)
- deferred tax assets relating to prior periods no longer recognised (note 25)		-			-			5,589			-
- deferred tax assets relating to the current year not brought to account		11,150			5,119			3,934			2,630
- other		3			(42	)		(199	)		103
Income tax expense/(benefit)		60			865			5,546			(1,274	)

Disclosure of Detailed Information About Tax Losses Not Recognised

(c) Tax losses not recognised

			For the 7
	For the Year		Months		For the Year		For the Year
	Ended 31		Ended 31		Ended 30		Ended 30
	January 2018		January 2017		June 2016		June 2015
	NZ$000’s		NZ$000’s		NZ$000’s		NZ$000’s
Unused tax losses for which no deferred tax asset has been recognised		87,455		43,269		23,765		10,236
Potential tax benefit at 28%		24,487		12,115		6,654		2,866

Disclosure of Detailed Information About Temporary Differences Not Recognised

(d) Temporary differences not recognised

			For the 7
	For the Year		Months		For the Year		For the Year
	Ended 31		Ended 31		Ended 30		Ended 30
	January 2018		January 2017		June 2016		June 2015
	NZ$000’s		NZ$000’s		NZ$000’s		NZ$000’s
Temporary differences for which no deferred tax asset has been recognised		14,661		18,703		19,924		-
Potential tax benefit at 28%		4,105		5,237		5,579		-