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v3.25.2

Income Taxes (Tables) | 12 Months Ended
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Jun. 30, 2025
Major components of tax expense (income) [abstract] |
Summary of Income Tax Benefit and Current Tax Receivable |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | US$(000's) |  |  | US$(000's) |  |  | US$(000's) |
(a) Income tax benefit |  |  |  |  |  |  |  |  |
The major components of income tax benefit are: |  |  |  |  |  |  |  |  |
Statement of Profit or Loss and Other Comprehensive Income |  |  |  |  |  |  |  |  |
Current income tax credit |  |  | (240 | ) |  |  | (986 | ) |  |  | — |
Deferred tax |  |  | 7,187 |  |  |  | 10,398 |  |  |  | 5,926 |
|  |  | 6,947 |  |  |  | 9,412 |  |  |  | 5,926 |
Deferred tax |  |  |  |  |  |  |  |  |
In respect of the current year |  |  | — |  |  |  | — |  |  |  | — |
Total income tax benefit recognized in the Statement of Profit or Loss and Other Comprehensive Income |  |  | 6,947 |  |  |  | 9,412 |  |  |  | 5,926 |
(b) Current tax receivable |  |  |  |  |  |  |  |  |
|  | US$ |  |  | US$ |  |  | US$ |
Research and Development Tax Incentive Credit receivable |  |  | 7,187 |  |  |  | 10,398 |  |  |  | 5,926 |
Summary of Reconciliation Between Income Tax Benefit and the Product of Accounting Loss Before Income Tax Multiplied by the Groups Applicable Income Tax Rate | A reconciliation between income tax benefit and the product of accounting loss before income tax multiplied by the Group’s applicable income tax rate is as follows:
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | US$(000's) |  |  | US$(000's) |  |  | US$(000's) |
Accounting loss before tax |  |  | (169,738 | ) |  |  | (229,654 | ) |  |  | (148,447 | )
At the Company's statutory income tax rate of 25% (2024:30%, 2023:30%) |  |  | 42,435 |  |  |  | 68,896 |  |  |  | 44,534 |
R&D tax incentive on eligible expenses |  |  | 7,187 |  |  |  | 10,398 |  |  |  | 5,926 |
Non-deductible R&D expenditure |  |  | (4,131 | ) |  |  | (7,175 | ) |  |  | (4,087 | )
Other non-deductible expenses - share-based payment expense |  |  | (1,532 | ) |  |  | (1,525 | ) |  |  | (1,750 | )
Amount of temporary differences and carried forward tax losses not recognized |  |  | (37,012 | ) |  |  | (61,182 | ) |  |  | (38,697 | )
Income tax benefit reported in the Statement of Profit or Loss and Other Comprehensive Income |  |  | 6,947 |  |  |  | 9,412 |  |  |  | 5,926 |
Summary of Recognized Deferred Tax Assets and Liabilities in Statement of Financial Position |
|  | June 30, 2025 |  |  | June 30, 2024 |  |  | June 30, 2023 |
(d) Recognized deferred tax assets and liabilities in statement of financial position |  |  |  |  |  |  |  |  |
Deferred income tax at June 30 relates to the following: |  |  |  |  |  |  |  |  |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Interest and royalty income receivable (future assessable income) |  |  | (30 | ) |  |  | (77 | ) |  |  | (45 | )
|  |  | (30 | ) |  |  | (77 | ) |  |  | (45 | )
Deferred tax assets related to temporary differences: |  |  |  |  |  |  |  |  |
Accrued expenses and other liabilities |  |  | 569 |  |  |  | 201 |  |  |  | 200 |
Employee provisions |  |  | 225 |  |  |  | 190 |  |  |  | 161 |
Other miscellaneous items |  |  | 2,853 |  |  |  | 3,340 |  |  |  | 271 |
|  |  | 3,647 |  |  |  | 3,731 |  |  |  | 632 |
Net deferred tax assets |  |  | 3,617 |  |  |  | 3,654 |  |  |  | 587 |
Less: temporary differences not recognized |  |  | (3,617 | ) |  |  | (3,654 | ) |  |  | (587 | )
Net deferred tax recognized in the statement of financial position |  |  | — |  |  |  | — |  |  |  | — |

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