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INCOME TAXES (Tables)

9 Months Ended

Jun. 30, 2017

Income Tax Disclosure [Abstract]

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

For the three and nine months ended June 30, 2017 and July 1, 2016, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:

	Three Months Ended						Nine Months Ended
(thousands, except tax rate data)	June 30, 2017			July 1, 2016			June 30, 2017			July 1, 2016
Profit before income taxes	$	25,560		$	13,865		$	47,352		$	28,015
Income tax expense	9,007			7,024			12,784			12,387
Effective income tax rate	35.2		%	50.7		%	27.0		%	44.2		%

Summary of Tax Jurisdictions of Entities with Valuation Allowances

The tax jurisdictions that have a valuation allowance for the periods ended June 30, 2017 and July 1, 2016 were:

June 30, 2017	July 1, 2016
Australia	Australia
Austria
France	France
Indonesia
Japan	Japan
Netherlands	Netherlands
New Zealand	New Zealand
Spain	Spain
Switzerland	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	2014-2016
Canada	2013-2016
France	2012-2016
Germany	2013-2016
Italy	2011-2016
Japan	2016
Switzerland	2006-2016

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Summary Table Of Tax Jurisdictions Of Entities With Valuation Allowances

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319

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Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-URI http://asc.fasb.org/extlink&oid=75116239&loc=d3e36027-109320

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