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Non-controlling interest | 12 Months Ended
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Jun. 30, 2015
Noncontrolling Interest [Abstract] |
Non-controlling Interest | Non-controlling Interest The non-controlling interest on the consolidated statement of operations and comprehensive income (loss) represents the portion of earnings or loss attributable to the economic interest in the Company's subsidiary, Malibu Boats Holdings, LLC, held by the non-controlling LLC Unit holders. Non-controlling interest on the consolidated balance sheets represents the portion of net assets of the Company attributable to the non-controlling LLC Unit holders, based on the portion of the LLC Units owned by such Unit holders. The ownership of Malibu Boats Holdings, LLC is summarized as follows:
| As of June 30, 2015 |  | As of June 30, 2014
| Units |  | Ownership % |  | Units |  | Ownership %
Non-controlling LLC unit holders ownership in Malibu Boats Holdings, LLC | 1,419,094 |  | 7.4 | % |  | 11,373,737 |  | 50.7 | %
Malibu Boats, Inc. ownership in Malibu Boats Holdings, LLC | 17,858,726 |  | 92.6 | % |  | 11,064,201 |  | 49.3 | %
| 19,277,820 |  | 100.0 | % |  | 22,437,938 |  | 100.0 | %
Balance of non-controlling interest as of June 30, 2014 |  | $ | 8,801 |
Allocation of income to non-controlling LLC Unit holders for period |  | 8,522 |
Distributions paid and payable to non-controlling LLC Unit holders for period |  | (1,738 | )
Balance of non-controlling interest as of June 30, 2015 |  | $ | 15,585 |
Issuance of Additional LLC Units Under the LLC Agreement, the Company is required to cause the LLC to issue additional LLC Units to the Company when the Company issues additional shares of Class A Common Stock. Other than in connection with the issuance of Class A Common Stock in connection with an equity incentive program, the Company must contribute to the LLC net proceeds and property, if any, received by the Company with respect to the issuance of such additional shares of Class A Common Stock. The Company shall cause the LLC to issue a number of LLC Units equal to the number of shares of Class A Common Stock issued such that, at all times, the number of LLC Units held by the Company equals the number of outstanding shares of Class A Common Stock. During the fiscal year ended June 30, 2015, the LLC issued a total of 173,215 LLC Units to the Company in connection with the Company's issuance of Class A Common Stock to a non-employee director for his services, certain employees under the equity incentive program and to the former owner of Malibu Boats Pty. Ltd. as equity consideration for the acquisition of the Australian licensee. On April 15, 2015, 3,333,333 LLC Units were canceled in connection with the purchase and retirement of 3,333,333 treasury shares upon completion of the Company's Tender Offer. Refer to Note 12 for more information. Distributions and Other Payments to Non-controlling Unit Holders Distributions for Taxes As a limited liability company (treated as a partnership for income tax purposes), Malibu Boats Holdings, LLC does not incur significant federal, state or local income taxes, as these taxes are primarily the obligations of its members. As authorized by the LLC Agreement, the LLC is required to distribute cash, to the extent that the LLC has cash available, on a pro rata basis, to its members to the extent necessary to cover the members’ tax liabilities, if any, with respect to their share of LLC earnings. The LLC makes such tax distributions to its members based on an estimated tax rate and projections of taxable income. If the actual taxable income of the LLC multiplied by the estimated tax rate exceed the tax distributions made in a calendar year, the LLC may make true-up distributions to its members, if cash or borrowings is available for such purposes. As of June 30, 2015 and 2014, tax distributions payable to non-controlling LLC Unit holders were $147 and $2,008, respectively. Tax distributions paid to the non-controlling LLC Unit holders for the fiscal years ended June 30, 2015, 2014, and 2013 were $3,630, $11,457, and $12,347, respectively. Other Distributions Pursuant to the LLC Agreement, the Company has the right to determine when distributions will be made to LLC members and the amount of any such distributions. If the Company authorizes a distribution, such distribution will be made to the members of the LLC (including the Company) pro rata in accordance with the percentages of their respective LLC units.

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- Definition The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684 + Details
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