XML 50 R35.htm IDEA: XBRL DOCUMENT v3.24.0.1

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

X

- 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

Name:	ifrs-full_TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

X

- 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

Name:	ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Deferred tax assets not brought to account.

+ References

No definition available.

+ Details

Name:	meso_DeferredTaxAssetsNotBroughtToAccount
Namespace Prefix:	meso_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Deferred tax assets not brought to account for other tax credits.

+ References

No definition available.

+ Details

Name:	meso_DeferredTaxAssetsNotBroughtToAccountForOtherTaxCreditsAbstract
Namespace Prefix:	meso_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Deferred tax assets not brought to account for other temporary differences.

+ References

No definition available.

+ Details

Name:	meso_DeferredTaxAssetsNotBroughtToAccountForOtherTemporaryDifferencesAbstract
Namespace Prefix:	meso_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Deferred tax assets not brought to account for unused tax losses.

+ References

No definition available.

+ Details

Name:	meso_DeferredTaxAssetsNotBroughtToAccountForUnusedTaxLossesAbstract
Namespace Prefix:	meso_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Other tax credits for which no deferred Tax Asset Recognised

+ References

No definition available.

+ Details

Name:	meso_OtherTaxCreditsForWhichNoDeferredTaxAssetRecognised
Namespace Prefix:	meso_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant