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Dividends | 12 Months Ended
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Jan. 31, 2021
Disclosure of dividends [Abstract] |
Dividends |
32 | Dividends
No final dividend will be paid in respect of the year ended 31 January 2021 (31 January 2020: nil, 31 January 2019: nil). Franking account
|  | 31 January 2021 NZ$000’s |  |  | 31 January 2020 NZ$000’s |
Australian franking credits available for subsequent financial years at a tax rate of 30% |  |  | 3,995 |  |  |  | 3,995 |
New Zealand imputation credits available for subsequent financial years at a tax rate of 28% |  |  | 236 |  |  |  | 236 |
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 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
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