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Income tax benefit/(expense) - Summary of Deferred Tax Assets Not Brought to Account (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Jun. 30, 2023
--- | --- | ---
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
Deferred tax assets not brought to account | $ 151,699 | $ 141,266

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- Definition The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_f&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Deferred tax assets not brought to account. + References No definition available. + Details
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- Definition Deferred tax assets not brought to account for other tax credits. + References No definition available. + Details
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- Definition Deferred tax assets not brought to account for other temporary differences. + References No definition available. + Details
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- Definition Deferred tax assets not brought to account for unused tax losses. + References No definition available. + Details
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- Definition Other tax credits for which no deferred Tax Asset Recognised + References No definition available. + Details
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