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Income Tax Expense/ (Benefit) | 12 Months Ended
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Jan. 31, 2021
Income taxes [Abstract] |
Income Tax Expense/(Benefit) |
13 | Income Tax Expense/(benefit)
| (a) | The major components of tax expense/(benefit) comprise:
|  | For the Year Ended 31 January 2021 NZ$000’s |  |  | For the Year Ended 31 January 2020 NZ$000’s |  |  | For the Year Ended 31 January 2019 NZ$000’s |
Current tax |  |  |  |  |  |  |  |  |  |  |  |
Current tax on profits for the period |  |  | 27 |  |  |  | 28 |  |  |  | (667 | )
Adjustments for current tax of prior periods |  |  | 107 |  |  |  | 53 |  |  |  | (607 | )
Total current tax expense/(benefit) |  |  | 134 |  |  |  | 81 |  |  |  | (1,274 | )
Deferred tax expense |  |  |  |  |  |  |  |  |  |  |  |
Decrease in deferred tax assets (note 31) |  |  | - |  |  |  | 701 |  |  |  | - |
Income tax expense/(benefit) for continuing operations |  |  | 134 |  |  |  | 782 |  |  |  | (1,274 | )
(b) Reconciliation of income tax to accounting profit:
Loss before income tax |  |  | (68,212 | ) |  |  | (53,523 | ) |  |  | (50,494 | )
Tax at New Zealand tax rate of 28% |  |  | (19,099 | ) |  |  | (14,986 | ) |  |  | (14,138 | )
Tax effect of: |  |  |  |  |  |  |  |  |  |  |  |
- permanent differences (including impairment expense) |  |  | 16,299 |  |  |  | 5,108 |  |  |  | 753 |
- adjustments in respect of current income tax of previous years |  |  | 107 |  |  |  | 32 |  |  |  | (522 | )
- effects of different tax rates of subsidiaries operating in other jurisdictions |  |  | (1 | ) |  |  | (301 | ) |  |  | 493 |
- deferred tax assets relating to the current year not brought to account |  |  | 2,910 |  |  |  | 10,163 |  |  |  | 12,077 |
- deferred tax assets relating to prior periods no longer recognised (note 31) |  |  | - |  |  |  | 701 |  |  |  | - |
- other |  |  | (12 | ) |  |  | 65 |  |  |  | 63 |
Income tax expense/(benefit) |  |  | 134 |  |  |  | 782 |  |  |  | (1,274 | )
(c) Tax losses not recognised
|  | For the Year Ended 31 January 2021 NZ$000’s |  |  | For the Year Ended 31 January 2020 NZ$000’s |  |  | For the Year Ended 31 January 2019 NZ$000’s |
Unused tax losses for which no deferred tax asset has been recognised |  |  | 177,275 |  |  |  | 166,882 |  |  |  | 130,587 |
Potential tax benefit at 28% |  |  | 49,637 |  |  |  | 46,727 |  |  |  | 36,564 |
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 2020. Unused tax losses do not have an expiry date. During the period, the Group de-recognised all deferred tax assets on timing differences carried forward from prior years, amounting to $701,000 after accounting for exchange rate differences. (d) Temporary differences not recognised
|  | For the Year Ended 31 January 2021 NZ$000’s |  |  | For the Year Ended 31 January 2020 NZ$000’s |  |  | For the Year Ended 31 January 2019 NZ$000’s |
Temporary differences for which no deferred tax asset has been recognised |  |  | 10,115 |  |  |  | 9,825 |  |  |  | 14,504 |
Potential tax benefit at 28% |  |  | 2,832 |  |  |  | 2,751 |  |  |  | 4,061 |

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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 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2020-01-01 + Details
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