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Income Taxes
9 Months Ended
Jun. 28, 2020
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The effective tax rates for the first nine months of fiscal 2020 and 2019 were 21.2% and 7.1%, respectively. Income tax expense was reduced by $7.1 million and $4.3 million of excess tax benefits on share-based payments in the first nine months of fiscal 2020 and 2019, respectively. Additionally, we finalized the analysis of our deferred tax liabilities for the TCJA's lower tax rates in the first quarter of fiscal 2019 and recorded a deferred tax benefit of $2.6 million. Also, valuation allowances of $22.3 million in Australia were released due to sufficient positive evidence obtained during the second quarter of fiscal 2019. The valuation allowances were primarily related to net operating loss and research and development credit carryforwards and other temporary differences. We evaluated the positive evidence against any negative evidence and determined that it was more likely than not that the deferred tax assets would be realized. The factors used to assess the likelihood of realization were the past performance of the related entities, our forecast of future taxable income, and available tax planning strategies that could be implemented to realize the deferred tax assets.

Excluding the excess tax benefits on share-based payments, the net deferred tax benefits from the TCJA and valuation allowance releases, our effective tax rate in the first nine months fiscal 2020 and 2019 was 25.5%.
As of June 28, 2020 and September 29, 2019, the liability for income taxes associated with uncertain tax positions was $9.3 million and $9.2 million, respectively. These uncertain tax positions substantially relate to ongoing examinations, which are reasonably likely to be resolved within the next 12 months.