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Income Tax Expense/(Benefit) (Tables) - Bendon Limited [Member]
 12 Months Ended
Jan. 31, 2020
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 2020
NZ$000’s		     For the Year
Ended 31
January 2019
NZ$000’s		    

For the Year
Ended 31
January 2018

NZ$000’s

  
Current tax                        
Current tax on profits for the period     28       (667 )     537  
Adjustments for current tax of prior periods     53       (607 )     (477 )
Total current tax expense/(benefit)     81       (1,274 )     60  
Deferred tax expense                        
Decrease in deferred tax assets (note 29)     701       -       -  
Income tax expense/(benefit) for continuing operations     782       (1,274 )     60  
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     (53,523 )     (50,494 )     (37,533 )
Tax at New Zealand tax rate of 28%     (14,986 )     (14,138 )     (10,509 )
Tax effect of:                        
- permanent differences (including impairment expense)     5,108       753       (105 )
- adjustments in respect of current income tax of previous years     32       (522 )     (449 )
- effects of different tax rates of subsidiaries operating in other jurisdictions     (301 )     493       (30 )
- deferred tax assets relating to the current year not brought to account     10,163       12,077       11,150  
- deferred tax assets relating to prior periods no longer recognised (note 29)     701       -       -  
- other     65       63       3  
Income tax expense/(benefit)     782       (1,274 )     60  
Disclosure of Detailed Information About Tax Losses Not Recognised

(c) Tax losses not recognised

 

    For the Year Ended 31 January 2020
NZ$000’s		    

For the Year Ended 31 January 2019

NZ$000’s

    

For the Year Ended 31 January 2018

NZ$000’s

  
Unused tax losses for which no deferred tax asset has been recognised     166,882       130,587       87,455  
Potential tax benefit at 28%     46,727       36,564       24,487  
Disclosure of Detailed Information About Temporary Differences Not Recognised

(d) Temporary differences not recognised

 

    For the Year Ended 31 January 2020
NZ$000’s		    

For the Year Ended 31 January 2019

NZ$000’s

    

For the Year Ended 31 January 2018

NZ$000’s

  
Temporary differences for which no deferred tax asset has been recognised     9,825       14,504       14,661  
Potential tax benefit at 28%     2,751       4,061       4,105