2019  R'000		2018  R'000
17.	Deferred taxation
	Deferred taxation assets	845 421		761 368
	Deferred taxation liabilities	(1 335 156)		(1 209 549)
	Net deferred taxation liability	(489 735)		(448 181)
	Movement in net deferred taxation assets and liabilities
	Balance at beginning of year	(448 181)		(285 792)
	Per consolidated income statement	(59 897)		(14 927)
	Arising on consolidation of the Bidvest Education Trust	–		(22 830)
	Items recognised directly in equity, other comprehensive income	74 501		38 549
	On acquisition of businesses	(280)		(224 249)
	On disposal of businesses	(33 122)		97 789
	Exchange rate adjustments	(22 756)		(36 721)
	Balance at end of year	(489 735)		(448 181)

		Assets  R’000	Liabilities  R’000	Net  R’000
	Temporary differences
	2019
	Differential between carrying values and tax values of property, plant and equipment	30 309	(718 159)	(687 850)
	Differential between carrying values and tax values of intangible assets	(2 777)	(589 134)	(591 911)
	Estimated taxation losses	106 725	62 418	169 143
	Staff related allowances and liabilities	441 165	20 391	461 556
	Operating lease liabilities	40 112	4 705	44 817
	Inventories	50 714	(9 083)	41 631
	Investments	26 036	(111 045)	(85 009)
	Trade and other receivables	16 546	(13 331)	3 215
	Trade, other payables and provisions	136 591	18 082	154 673
		845 421	(1 335 156)	(489 735)
	2018
	Differential between carrying values and tax values of property, plant and equipment	(11 788)	(609 759)	(621 547)
	Differential between carrying values and tax values of intangible assets	(14 423)	(582 863)	(597 286)
	Estimated taxation losses	120 789	30 324	151 113
	Staff related allowances and liabilities	449 545	55 357	504 902
	Operating lease liabilities	43 837	2 055	45 892
	Inventories	41 771	6 156	47 927
	Investments	(1 189)	(166 479)	(167 668)
	Trade and other receivables	25 976	(22 306)	3 670
	Trade, other payables and provisions	106 850	77 966	184 816
		761 368	(1 209 549)	(448 181)
	Deferred taxation has been provided at rates ranging between 10% – 45% (2018: 10% – 45%). 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.