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Income tax benefit/(expense) | 6 Months Ended
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Dec. 31, 2023
Major components of tax expense (income) [abstract] |
Income tax benefit/(expense) | Income tax benefit/(expense)
|  | Six Months Ended December 31,
(in U.S. dollars, in thousands) |  | 2023 |  | 2022
Income tax (benefit)/expense |  |  |  |
Current tax |  |  |  |
Current tax |  | — |  |  | — |
Total current tax (benefit)/expense |  | — |  |  | — |
Deferred tax |  |  |  |
(Increase)/decrease in deferred tax assets |  | 22 |  |  | — |
(Decrease)/increase in deferred tax liabilities |  | (124) |  |  | (126) |
Total deferred tax (benefit)/expense |  | (102) |  |  | (126) |
Income tax (benefit)/expense |  | (102) |  |  | (126) |
Deferred tax assets have been brought to account only to the extent that it is foreseeable that they are recoverable against future tax liabilities. Deferred tax assets are recognized for unused tax losses to the extent that it is probable that future taxable profit will be available against which the unused tax losses can be utilized. Deferred tax assets are offset against taxable temporary differences (deferred tax liabilities) when the deferred tax balances relate to the same tax jurisdiction in accordance with our accounting policy. Deferred taxes are measured at the rate in which they are expected to settle within the respective jurisdictions, which can change based on factors such as new legislation or timing of utilization and reversal of associated assets and liabilities.
(in U.S. dollars, in thousands) | As of December 31, 2023 |  | As of June 30, 2023
Deferred tax assets not brought to account |  |  |
Unused tax losses |  |  |
Potential tax benefit at local tax rates | 134,682 |  |  | 125,728 |
Other temporary differences |  |  |
Potential tax benefit at local tax rates | 13,797 |  |  | 12,318 |
Other tax credits |  |  |
Potential tax benefit at local tax rates | 3,220 |  |  | 3,220 |
| 151,699 |  |  | 141,266 |

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2023-03-23 + Details
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- References No definition available. + Details
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