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Income Tax Expense/ (Benefit) (Tables) - Bendon Limited [Member] | 12 Months Ended
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Jan. 31, 2019
Income taxes [Line Items] |
Disclosure of Detailed Information About Major Components of Tax Expense Income | (a) The major components of tax expense/(benefit) comprise:
|  | For the Year Ended 31 January 2019 NZ$000’s |  |  | For the Year Ended 31 January 2018 NZ$000’s |  |  | For the 7 Months Ended 31 January 2017 NZ$000’s |  |  | For the Year Ended 30 June 2016 NZ$000’s |
Current tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current tax on profits for the period |  |  | (667 | ) |  |  | 537 |  |  |  | 807 |  |  |  | 301 |
Adjustments for current tax of prior periods |  |  | (607 | ) |  |  | (477 | ) |  |  | 58 |  |  |  | (344 | )
Total current tax expense/(benefit) |  |  | (1,274 | ) |  |  | 60 |  |  |  | 865 |  |  |  | (43 | )
Deferred tax expense/(benefit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Decrease/(increase) in deferred tax assets (note 28) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,589 |
Income tax expense/(benefit) for continuing operations |  |  | (1,274 | ) |  |  | 60 |  |  |  | 865 |  |  |  | 5,546 |
Disclosure of Detailed Information About Reconciliation of Accounting Profit Multiplied by Applicable Tax Rates | (b) Reconciliation of income tax to accounting profit:
Loss before income tax |  |  | (50,492 | ) |  |  | (37,533 | ) |  |  | (15,114 | ) |  |  | (15,200 | )
Tax at New Zealand tax rate of 28% |  |  | (14,138 | ) |  |  | (10,509 | ) |  |  | (4,232 | ) |  |  | (4,256 | )
Tax effect of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- permanent differences (including impairment expense) |  |  | 753 |  |  |  | (105 | ) |  |  | (6 | ) |  |  | 757 |
- adjustments in respect of current income tax of previous years |  |  | (522 | ) |  |  | (449 | ) |  |  | 41 |  |  |  | (237 | )
- effects of different tax rates of subsidiaries operating in other jurisdictions |  |  | 493 |  |  |  | (30 | ) |  |  | (15 | ) |  |  | (42 | )
- deferred tax assets relating to the current year not brought to account |  |  | 12,077 |  |  |  | 11,150 |  |  |  | 5,119 |  |  |  | 3,934 |
- deferred tax assets relating to prior periods no longer recognised (note 28) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,589 |
- other |  |  | 63 |  |  |  | 3 |  |  |  | (42 | ) |  |  | (199 | )
Income tax expense/(benefit) |  |  | (1,274 | ) |  |  | 60 |  |  |  | 865 |  |  |  | 5,546 |
Disclosure of Detailed Information About Tax Losses Not Recognised | (c) Tax losses not recognised
|  | For the Year Ended 31 January 2019 NZ$000’s |  |  | For the Year Ended 31 January 2018 NZ$000’s |  |  | For the 7 Months Ended 31 January 2017 NZ$000’s |  |  | For the Year Ended 30 June 2016 NZ$000’s |
Unused tax losses for which no deferred tax asset has been recognised |  |  | 130,587 |  |  |  | 87,455 |  |  |  | 43,269 |  |  |  | 23,765 |
Potential tax benefit at 28% |  |  | 36,564 |  |  |  | 24,487 |  |  |  | 12,115 |  |  |  | 6,654 |
Disclosure of Detailed Information About Temporary Differences Not Recognised | (d) Temporary differences not recognised
|  | For the Year Ended 31 January 2019 NZ$000’s |  |  | For the Year Ended 31 January 2018 NZ$000’s |  |  | For the 7 Months Ended 31 January 2017 NZ$000’s |  |  | For the Year Ended 30 June 2016 NZ$000’s |
Temporary differences for which no deferred tax asset has been recognised |  |  | 14,504 |  |  |  | 14,661 |  |  |  | 18,703 |  |  |  | 19,924 |
Potential tax benefit at 28% |  |  | 4,061 |  |  |  | 4,105 |  |  |  | 5,237 |  |  |  | 5,579 |

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