2019 
R'000 		        2018 
R'000 		    
5.   TAXATION                    
5.1  Income taxation expense                
   Current taxation  1 506 926        1 349 535    
     Current year  1 506 353        1 367 424    
     Prior years’ under (over) provision  573        (17 889)   
   Deferred taxation  (47 475)       15 179    
      Current year  (37 943)       7 619    
      Prior years’ (over) under provision  (12 194)       9 102    
      Change in rate of taxation  2 662        (1 542)   
    Foreign withholding taxation  12 831        4 104    
    Total taxation per consolidated statement of profit or loss  1 472 282        1 368 818    
    Comprising                
      South African taxation  191 723        170 338    
     Foreign taxation  1 280 559        1 198 480    
      1 472 282        1 368 818    
 

Income taxation comprises current and deferred taxation. Income taxation expense is recognised in profit or loss except to the extent that it relates to items recognised directly in other comprehensive income or equity, in which case it is recognised in other comprehensive income or equity.

Current taxation comprises taxation payable calculated on the basis of the expected taxable income for the year, using the taxation rates enacted or substantively enacted at the reporting date, and any adjustment of taxation payable for previous years.

   2019
%		   2018
%		   
The reconciliation of the effective taxation rate with the South African company taxation rate is:          
Taxation for the year as a percentage of profit before taxation 23,2   24,5  
Associates 0,2   0,2  
Effective rate excluding associate income 23,4   24,7  
Dividend and exempt income 0,7   0,5  
Foreign taxation rate differential 3,3   2,7  
Non-deductible expenses (1,0)   (1,7)  
Deferred taxation assets not previously raised 0,6   1,5  
Exempt portion of capital gains 0,8   0,1  
Changes in prior years' estimation 0,2   0,2  
Rate of South African company taxation (%) 28,0   28,0  

Non-deductible expenses comprise impairments relating to property, plant and equipment (refer note 7.1) and intangible assets (refer note 7.2) and other non-deductible expenses individually insignificant across the group.
       2019 
R'000 		    2018 
R'000 		    
5.2  Deferred taxation             
   Deferred taxation assets  944 212     941 851    
   Deferred taxation liabilities  (686 849)    (776 085)   
   Net deferred taxation asset  257 363     165 766    
   Movement in net deferred taxation assets and liabilities             
   Balance at beginning of year  165 766     179 376    
   Total operations deferred taxation charge  125 638     (16 955)   
   Items recognised directly in equity and other comprehensive income  7 544     354    
   On acquisition of businesses  (37 820)    (3 914)   
   Transfer to assets/liabilities classified as held-for-sale  1 185     5 138    
   Exchange rate adjustments  (4 950)    1 767    
   Balance at end of year  257 363     165 766    

 
     Assets  
R'000  		     Liabilities  
R'000  		 Net  
R'000  		  
Temporary differences                    
2019                    
Differential between carrying values and tax values of property, plant and equipment   (13 444)      (368 648)  (382 092)   
Differential between carrying values and tax values of intangible assets   46 576       (38 399)  8 177      
Estimated taxation losses   119 752       10 839   130 591     
Staff-related allowances and liabilities   244 979       44 830   289 809    
Operating lease liabilities   8 588       (767)  7 821     
Inventories   18 559       2 685   21 244     
Investments   –       (126 051)  (126 051)     
Trade and other receivables   80 217       4 783   85 000    
Trade, other payables and provisions   438 985       (216 121)  222 864    
   944 212       (686 849)  257 363     
2018                  
Differential between carrying values and tax values of property, plant and equipment   (16 575)      (319 915)  (336 490)     
Differential between carrying values and tax values of intangible assets   34 983       (68 342)  (33 359)     
Estimated taxation losses   78 998       (2 730)  76 268     
Staff-related allowances and liabilities   231 786       24 119   255 905     
Operating lease liabilities   31 211       (602)  30 609    
Inventories   14 756       597   15 353      
Investments   –       (149 779)  (149 779)   
Trade and other receivables   78 288       5 607   83 895    
Trade, other payables and provisions   488 404       (265 040)  223 364    
   941 851       (776 085)  165 766      

Deferred taxation has been provided at rates ranging between 15% and 35% (2018: 15% and 35%). The variance in rates arises as a result of the differing taxation and capital gains taxation rates present in the various countries in which the group operates.
 
    2019 
R'000 		    2018 
R'000 		  
Estimated tax losses available for offset against future taxable income  209 492     151 072   
Utilised in the computation of deferred taxation  (131 553)    (71 643)  
Not accounted for in deferred taxation  77 939     79 429   
 

Deferred taxation assets have not been recognised in respect of certain taxation losses as the directors believe it is not probable that the relevant companies will generate taxable profit in the near future, against which the benefits can be utilised.

Deferred taxation is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The amount of deferred taxation provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities using taxation rates enacted or substantively enacted at the reporting date.

The following temporary differences are not provided for: initial recognition of goodwill, the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit, and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. Deferred taxation is charged to the statement of profit or loss except to the extent that it relates to a transaction that is recognised directly in other comprehensive income or equity, or a business combination that is an acquisition. The effects on deferred taxation of any changes in taxation rates is recognised in the statement of profit or loss, except to the extent that it relates to items previously charged or credited directly to other comprehensive income or equity.

A deferred taxation asset is recognised to the extent that it is probable that future taxable profits will be available against which the associated unused taxation losses and deductible temporary differences can be utilised. Deferred taxation assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related taxation benefit will be realised.
          2019  
R'000  		          2018  
R'000  		  
5.3   Taxation paid                     
    Amounts payable at beginning of year   (374 329)         (426 220)   
    Continuing operations current taxation charge   (1 519 757)         (1 353 639)   
    Businesses acquired   (7 179)         1 263     
    Exchange rate adjustments   6 561           (19 444)  
     Amounts payable at end of year   470 753           374 329    
     Amounts paid   (1 423 951)         (1 423 711)