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INCOME TAXES (Tables)

9 Months Ended

Jun. 29, 2018

Income Tax Disclosure [Abstract]

Schedule of Additional Discrete Tax Expense

The tax expense impact associated with the enactment of the U.S. Tax Act resulted in additional discrete tax expense in the current period as follows:

	Nine Months Ended
(thousands)	June 29, 2018
Transition tax (provisional)	$	3,200
Net impact on U.S. deferred tax assets and liabilities (provisional)	3,563
Net impacts of the enactment of the Tax Act	$	6,763

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

For the three and nine months ended June 29, 2018 and June 30, 2017, 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 29, 2018			June 30, 2017			June 29, 2018			June 30, 2017
Profit (loss) before income taxes	$	31,779		$	25,560		$	69,548		$	47,352
Income tax expense	8,009			9,007			23,923			12,784
Effective income tax rate	25.2		%	35.2		%	34.4		%	27.0		%

Summary of Tax Jurisdictions of Entities with Valuation Allowances

The tax jurisdictions that have a valuation allowance for the periods ended June 29, 2018 and June 30, 2017 were:

June 29, 2018	June 30, 2017
Australia	Australia
Austria	Austria
France	France
Indonesia	Indonesia
	Italy
	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	2015-2017
Canada	2013-2017
France	2014-2017
Germany	2013-2017
Italy	2012-2017
Switzerland	2007-2017

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Summary Table Of Tax Jurisdictions Of Entities With Valuation Allowances

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

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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=84230637&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=84230637&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=96868398&loc=d3e36027-109320

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