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Index

Tax expense (income), continuing operations

Name	IncomeTaxExpenseContinuingOperations
Namespace	http://xbrl.ifrs.org/taxonomy/2019-03-27/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
The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Current tax expense (income)]	en	http://www.xbrl.org/2003/role/documentation	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/xifrs-link?type=SME&num=2&code=sme-tx-2019-en&anchor=para_5.5_d&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2019-03-27	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/xifrs-link?type=SME&num=2&code=sme-tx-2019-en&anchor=para_29.39&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2019-03-27	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.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-835110
	Adjustments for current tax of prior periods `ifrs-smes:AdjustmentsForCurrentTaxOfPriorPeriod`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-835110
	Deferred tax expense (income) relating to origination and reversal of temporary differences `ifrs-smes:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-835110
	Deferred tax expense (income) relating to tax rate changes or imposition of new taxes `ifrs-smes:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-835110
	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.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-835110
	Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset `ifrs-smes:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-835110
	Tax expense (income) relating to changes in accounting policies and errors included in profit or loss `ifrs-smes:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-835110
	Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders `ifrs-smes:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-835110
	Other components of deferred tax expense (income) `ifrs-smes:OtherComponentsOfDeferredTaxExpenseIncome`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-835110

Related Parent Concepts

	Name	Relation Type	Role
	Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-310000
	Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-320000
	Profit (loss) [abstract] `ifrs-smes:ProfitLossAbstract`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-310000
	Profit (loss) [abstract] `ifrs-smes:ProfitLossAbstract`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-320000
	Major components of tax expense (income) [abstract] `ifrs-smes:MajorComponentsOfTaxExpenseIncomeAbstract`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-835110