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Other Income | 12 Months Ended
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Sep. 30, 2018
Component of Operating Income [Abstract] |
Other Income |
Note 3 | Other Income
Grant Income Clinical Study Grant During the year ended September 30, 2017, the Company was awarded grant funding in the amount of $597,886. The grant is being received in equal quarterly installments over a period of two years beginning during the year ended September 30, 2018 in exchange for a commitment to complete clinical testing for a therapeutic drug candidate for the treatment of Rett syndrome. The grant income is deferred when received and amortized to other income as the related research and development expenditures are incurred. During the year ended September 30, 2018, the Company recognized $149,055 (2017: $Nil; 2016$Nil) of this grant on its statement of operations within grant income. Preclinical Study Grant During the year ended September 30, 2015, the Company was awarded grant funding in the amount of $286,455. The grant was received in exchange for a commitment to provide research and development for preclinical validation of Sigma-1 receptor agonism as potential treatment for Parkinson’s disease. The grant income was deferred and amortized to other income over the related commitment period as the related research and development expenditures were incurred. During the year ended September 30, 2018, the Company recognized $Nil (2017: $140,942; 2016: $141,195) of this grant on its statement of operations within grant income. Research and development tax incentive During the year ended September 30, 2018, the Company received other income of $1,629,513 (2017: $2,022,902; 2016: $571,093) in respect of a research and development incentive program offered by the Australian government.

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