INCOME TAXES	3 Months Ended
Sep. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12: INCOME TAXES The effective tax rate on income from continuing operations was 17.6% in the first quarter of fiscal year 2020 compared to 32.4% on loss from continuing operations in the first quarter of fiscal year 2019. The effective tax rate in the first quarter of fiscal year 2019 included a pre-tax income special item of $39.0 million related to the write-offs of assets and restructuring charges in Dominica. The effective tax rates on income from continuing operations excluding this non-recurring special item was 16.4% in the first quarter of fiscal year 2019. The increase in the first quarter of fiscal year 2020 primarily reflects a decrease in the percentage of earnings from foreign operations, which are taxed at lower rates than domestic earnings. The provisions from the Tax Cuts and Jobs Act of 2017 (the “Tax Act”) impacting the first quarter of fiscal year 2020 effective tax rate include a tax on global intangible low-taxed income (“GILTI”), a deduction for foreign derived intangible income (“FDII”), and a limitation of certain executive compensation. Our estimates may be revised in future periods as we obtain additional data and any new regulations or guidance is released. Three of Adtalem’s operating units benefit from local tax incentives: AUC, which operates in St. Maarten, RUSM, which operates in Barbados, and RUSVM, which operates in St. Kitts. AUC’s effective tax rate reflects benefits derived from investment incentives. RUSM and RUSVM each have agreements with their respective domestic governments that exempt them from local income taxation. RUSM has an exemption in Barbados until 2039. RUSVM has an exemption in St. Kitts until 2037.

INCOME TAXES

3 Months Ended

Sep. 30, 2019

NOTE 12: INCOME TAXES

The effective tax rate on income from continuing operations was 17.6% in the first quarter of fiscal year 2020 compared to 32.4% on loss from continuing operations in the first quarter of fiscal year 2019. The effective tax rate in the first quarter of fiscal year 2019 included a pre-tax income special item of $39.0 million related to the write-offs of assets and restructuring charges in Dominica. The effective tax rates on income from continuing operations excluding this non-recurring special item was 16.4% in the first quarter of fiscal year 2019. The increase in the first quarter of fiscal year 2020 primarily reflects a decrease in the percentage of earnings from foreign operations, which are taxed at lower rates than domestic earnings. The provisions from the Tax Cuts and Jobs Act of 2017 (the “Tax Act”) impacting the first quarter of fiscal year 2020 effective tax rate include a tax on global intangible low-taxed income (“GILTI”), a deduction for foreign derived intangible income (“FDII”), and a limitation of certain executive compensation. Our estimates may be revised in future periods as we obtain additional data and any new regulations or guidance is released.

Three of Adtalem’s operating units benefit from local tax incentives: AUC, which operates in St. Maarten, RUSM, which operates in Barbados, and RUSVM, which operates in St. Kitts. AUC’s effective tax rate reflects benefits derived from investment incentives. RUSM and RUSVM each have agreements with their respective domestic governments that exempt them from local income taxation. RUSM has an exemption in Barbados until 2039. RUSVM has an exemption in St. Kitts until 2037.