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Discontinued Operations
 12 Months Ended
Sep. 30, 2019
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations   DISCONTINUED OPERATIONS
In fiscal year 2018, income from discontinued operations, net of tax, was $42.2. This included an income tax benefit of $25.6 resulting from the resolution of uncertain tax positions taken in conjunction with the disposition of our former European Homecare business in fiscal year 2012 and an after-tax benefit of $17.6 resulting from the resolution of certain post-closing adjustments associated with the sale of our former Performance Materials Division ("PMD") in fiscal year 2017. These benefits were partially offset by an after-tax loss of $1.0 related to Energy-from-Waste ("EfW").
There were no assets or liabilities presented in discontinued operations on the consolidated balance sheets as of 30 September 2019 or 2018.
The following table details income from discontinued operations, net of tax, on the consolidated income statements for fiscal year 2017:
 
 
 
Total
 
Performance
Energy-from-
Discontinued
Year Ended 30 September 2017
Materials
Waste(A)
Operations
Sales

$254.8


$—


$254.8

Cost of sales
182.3

13.8

196.1

Selling and administrative
22.5

.7

23.2

Research and development
5.1

—

5.1

Other income (expense), net
.3

(2.0
)
(1.7
)
Operating Income (Loss)
45.2

(16.5
)
28.7

Equity affiliates’ income
.3

—

.3

Income (Loss) Before Taxes
45.5

(16.5
)
29.0

Income tax benefit(B)
(50.8
)
(5.7
)
(56.5
)
Income (Loss) From Operations of Discontinued Operations, net of tax
96.3

(10.8
)
85.5

Gain (Loss) on disposal of business, net of tax(C)
1,827.6

(47.1
)
1,780.5

Income (Loss) From Discontinued Operations, net of tax

$1,923.9


($57.9
)

$1,866.0

(A) 
The loss from operations of discontinued operations for EfW primarily related to costs incurred for ongoing project exit activities, administrative costs, and land lease obligations.
(B) 
As a result of the expected gain on the sale of PMD, we released valuation allowances related to capital loss and net operating loss carryforwards primarily during the first quarter of 2017 that favorably impacted our income tax provision within discontinued operations by approximately $69.
(C) 
After-tax gain on sale of $1,827.6 included expense for income tax reserves for uncertain tax positions of $28.0 gross ($21.0 net) in various jurisdictions.
In fiscal year 2017, income from discontinued operations, net of tax, of $1,866.0 included a gain of $2,870 ($1,828 after-tax, or $8.32 per share) for the sale of PMD. Refer to Note 5, Materials Technologies Separation, for additional information. In addition, we recorded a loss on the disposal of EfW of $59.3 ($47.1 after-tax) during the first quarter of 2017, primarily for land lease obligations and to update our estimate of the net realizable value of the plant assets. The loss on disposal was recorded as a component of discontinued operations while the liability associated with land lease obligations was and continues to be recorded in continuing operations. As of 30 September 2019, liabilities associated with EfW recorded in continuing operations were approximately $58 and primarily related to the land lease obligations.