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Income Tax Benefit/(Expense) (Tables)
3 Months Ended
Sep. 30, 2022
Major Components Of Tax Expense Income [Abstract]  
Summary of income tax expense/(benefit)

 

Three Months Ended September 30,

 

(in U.S. dollars, in thousands)

2022

 

 

2021

 

Income tax (benefit)/expense

 

 

 

 

 

 

 

Current tax

 

 

 

 

 

 

 

Current tax

 

 

 

 

 

Total current tax (benefit)/expense

 

 

 

 

 

 

 

 

 

 

 

 

 

Deferred tax

 

 

 

 

 

 

 

(Increase)/decrease in deferred tax assets

 

6

 

 

 

(144

)

(Decrease)/increase in deferred tax liabilities

 

(61

)

 

 

82

 

Total deferred tax (benefit)/expense

 

(55

)

 

 

(62

)

Income tax (benefit)/expense

 

(55

)

 

 

(62

)

 

Summary of Deferred Tax Assets Not Brought to Account

(in U.S. dollars, in thousands)

As of

September 30,

2022

 

 

As of

June 30,

2022

 

Deferred tax assets not brought to account

 

 

 

 

 

 

 

Unused tax losses

 

 

 

 

 

 

 

Potential tax benefit at local tax rates

 

111,841

 

 

 

111,283

 

Other temporary differences

 

 

 

 

 

 

 

Potential tax benefit at local tax rates

 

11,924

 

 

 

11,046

 

Other tax credits

 

 

 

 

 

 

 

Potential tax benefit at local tax rates

 

3,220

 

 

 

3,220

 

 

 

126,985

 

 

 

125,549