INCOME TAXES (Tables)

3 Months Ended

Dec. 29, 2017

Income Tax Disclosure [Abstract]

Schedule of Additional Discrete Tax Expense

The tax expense impact associated with the U.S. Tax Act enacted on December 22, 2017 which resulted in additional discrete tax expense in the current period as follows:

	Three Months Ended
(thousands)	December 29, 2017
Transition tax (provisional)	$	2,000
Net impact on U.S. deferred tax assets and liabilities (provisional)	4,433
Net impacts of the enactment of the Tax Act	$	6,433

Summary of Earnings Before Income Taxes, Income Tax Expense and Effective Income Tax Rate

For the three months ended December 29, 2017 and December 30, 2016, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:

	Three Months Ended
(thousands, except tax rate data)	December 29, 2017			December 30, 2016
Profit (loss) before income taxes	$	8,324		$	(45	)
Income tax expense	8,089			(4,101		)
Effective income tax rate	97.2		%	9,113.3		%

Summary of Tax Jurisdictions of Entities with Valuation Allowances

The tax jurisdictions that have a valuation allowance for the periods ended December 29, 2017 and December 30, 2016 were:

December 29, 2017	December 30, 2016
Australia	Australia
Austria	Austria
France	France
Indonesia	Indonesia
	Italy
Japan	Japan
Netherlands	Netherlands
New Zealand	New Zealand
Spain	Spain
	Switzerland

Summary of Income Tax Examinations

As of the date of this report, the following tax years remain open to examination by the respective tax jurisdictions:

Jurisdiction	Fiscal Years
United States	2014-2017
Canada	2013-2017
France	2014-2017
Germany	2013-2017
Italy	2012-2017
Switzerland	2007-2017