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Dividends | 12 Months Ended
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Jan. 31, 2019
Disclosure of dividends [Abstract] |
Dividends |
29 | Dividends
No final dividend will be paid in respect of the period ended 31 January 2019 (31 January 2018: Nil, 31 January 2017). Franking account
|  | 31 January 2019 NZ$000’s |  |  | 31 January 2018 NZ$000’s |  |  | 31 January 2017 NZ$000’s |
Australian franking credits available for subsequent financial years at a tax rate of 30% |  |  | 3,995 |  |  |  | 3,995 |  |  |  | 3,757 |
New Zealand imputation credits available for subsequent financial years at a tax rate of 28% |  |  | 236 |  |  |  | 236 |  |  |  | 235 |
The above amounts are based on the dividend franking account at period-end adjusted for: (a) Franking credits that will arise from the payment of the current tax liabilities; (b) Franking debits that will arise from the payment of dividends recognised as a liability at the period end; (c) Franking credits that will arise from the receipt of dividends recognised as receivables at the end of the period.

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- Definition The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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