Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Dividends

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Dividends
12 Months Ended
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.