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Income Tax Expense/ (Benefit) | 12 Months Ended
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Jan. 31, 2019
Income taxes [Abstract] |
Income Tax Expense/(Benefit) |
7 | Income Tax Expense/(benefit)
(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 |
(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 |
(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 |
The Group has assessed future forecast profits and concluded that not enough criteria have been satisfied to recognise any deferred tax assets at the period ended 31 January 2019. Unused tax losses do not have an expiry date. (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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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
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