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Right-of-use assets | 12 Months Ended
--- | ---
Jun. 30, 2024
Presentation of leases for lessee [abstract] |
Right-of-use assets | Note 16. Right-of-use assets
| Consolidated |
| 30 June 2024 |  | 30 June 2023 |
| US$’000 |  | US$’000 |
Non-current assets |  |  |  |
Land and buildings - right-of-use assets | 2,054 |  |  | 1,649 |  |
Less: Accumulated depreciation | (505) |  |  | (275) |  |
Total right-of-use assets | 1,549 |  |  | 1,374 |  |
Reconciliations Reconciliations of the written down values at the beginning and end of the current and previous financial year are set out below:
Consolidated |  | US$’000 |
Balance at 1 July 2022 |  | 1,253 |  |
Additions |  | 373 |  |
Disposals |  | - |  |
Exchange differences |  | (32) |  |
Impairment of assets |  | - |  |
Depreciation (note 7) |  | (220) |  |
Balance at 30 June 2023 |  | 1,374 |  |
Additions |  | 347 |  |
Disposals |  | - |  |
Lease modification |  | 102 |  |
Exchange differences |  | (39) |  |
Impairment of assets |  | - |  |
Depreciation (note 7) |  | (235) |  |
Balance at 30 June 2024 |  | 1,549 |  |
The land and buildings right-of-use asset represents a 30-year lease of a site in Prince George, B.C., Canada, a 3-year lease of a corporate office in Sydney, Australia and a 5-year corporate office lease in Vancouver, B.C., Canada. Note 18. Lease liabilities
| Consolidated |
| 30 June 2024 |  | 30 June 2023 |
| US$’000 |  | US$’000 |
Current liabilities |  |  |  |
Lease liability | 214 |  |  | 192 |  |
Non-current liabilities |  |  |  |
Lease liability | 1,441 |  |  | 1,256 |  |
Total lease liabilities | 1,655 |  |  | 1,448 |  |
Lease liabilities The Group’s lease liabilities include a 30-year lease of a site in Prince George, B.C., Canada, a 3-year lease of a corporate office in Sydney, Australia and a 5-year corporate office lease in Vancouver, B.C., Canada. A reconciliation of lease liabilities is set out below, an undiscounted contractional maturity analysis of lease liabilities is included in Note 25.
Reconciliation | US$’000 |
Balance as at 1 July 2022 | 1,267 |  |
Additions | 390 |  |
Lease charges | (332) |  |
Finance charges | 166 |  |
Exchange differences | (42) |  |
Balance as at 30 June 2023 | 1,448 |  |
Additions | 344 |  |
Modifications | 101 |  |
Lease charges | (398) |  |
Finance charges | 194 |  |
Exchange differences | (34) |  |
Balance as at 30 June 2024 | 1,655 |  |
Current portion | 214 |  |
Non-current portion | 1,441 |  |

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2024-03-27 + Details
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