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Index

Tax expense (income), continuing operations

Name	IncomeTaxExpenseContinuingOperations
Namespace	http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	xbrli:monetaryItemType
Period type	duration
Substitution Group	xbrli:item
Balance	debit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Tax expense (income), continuing operations	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Total tax expense (income)	en	http://www.xbrl.org/2003/role/totalLabel	http://www.xbrl.org/2003/role/link
Tax income (expense)	en	http://www.xbrl.org/2009/role/negatedTerseLabel	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2015-12-01	http://www.xbrl.org/2003/role/disclosureRef
Paragraph	5.5	http://www.xbrl.org/2003/role/disclosureRef
Subparagraph	d	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/XBRL?type=SME&num=2&date=2018-03-03&anchor=para_5.5_d&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2021-03-24	http://www.xbrl.org/2003/role/disclosureRef
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2015-12-01	http://www.xbrl.org/2003/role/disclosureRef
Paragraph	29.39	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/XBRL?type=SME&num=2&date=2018-03-03&anchor=para_29.39&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2021-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Current tax expense (income) `ifrs-smes:CurrentTaxExpenseIncome`	summation-item	http://xbrl.cipc.co.za/taxonomy/role/804.200
	Adjustments for current tax of prior periods `ifrs-smes:AdjustmentsForCurrentTaxOfPriorPeriod`	summation-item	http://xbrl.cipc.co.za/taxonomy/role/804.200
	Deferred tax expense (income) relating to origination and reversal of temporary differences `ifrs-smes:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences`	summation-item	http://xbrl.cipc.co.za/taxonomy/role/804.200
	Deferred tax expense (income) relating to tax rate changes or imposition of new taxes `ifrs-smes:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes`	summation-item	http://xbrl.cipc.co.za/taxonomy/role/804.200
	Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense `ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense`	summation-item	http://xbrl.cipc.co.za/taxonomy/role/804.200
	Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset `ifrs-smes:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset`	summation-item	http://xbrl.cipc.co.za/taxonomy/role/804.200
	Tax expense (income) relating to changes in accounting policies and errors included in profit or loss `ifrs-smes:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss`	summation-item	http://xbrl.cipc.co.za/taxonomy/role/804.200
	Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders `ifrs-smes:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders`	summation-item	http://xbrl.cipc.co.za/taxonomy/role/804.200
	Other components of deferred tax expense (income) `ifrs-smes:OtherComponentsOfDeferredTaxExpenseIncome`	summation-item	http://xbrl.cipc.co.za/taxonomy/role/804.200

Related Parent Concepts

	Name	Relation Type	Role
	Profit (loss) [abstract] `ifrs-smes:ProfitLossAbstract`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/325.000
	Major components of tax expense (income) [abstract] `ifrs-smes:MajorComponentsOfTaxExpenseIncomeAbstract`	parent-child	http://xbrl.cipc.co.za/taxonomy/role/804.200
	Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	summation-item	http://xbrl.cipc.co.za/taxonomy/role/325.000
	Dimensional qualification for line items [line items] `cipc-ca:DimensionalQualificationForLineItemsLineItems`	domain-member	http://xbrl.cipc.co.za/taxonomy/role/dimensions/999.999/DimensionalQualificationForLineItems