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Income tax benefit/(expense) (Tables)

6 Months Ended

Dec. 31, 2023

Major components of tax expense (income) [abstract]

Summary of Income Tax Expense/(Benefit)


						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)

Summary of Deferred Tax Assets Not Brought to Account


(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