XML 125 R114.htm IDEA: XBRL DOCUMENT
v3.23.3

Equity - Reserves and Retained Earnings - Summary of Equity Reserves and Retained Earnings (Detail) - AUD ($) | 12 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2021
Reserves |  |  |
Options issued reserve | $ 19,116,205 | $ 19,116,205 |
Conversion feature of convertible note reserve | 2,589,486 | 5,178,972 | $ 10,357,944
Foreign currency translation reserve | 3,844,507 | 252,005 |
Share-based payment reserve | 4,577,520 | 4,457,636 | 3,843,045
Ending balance | 30,127,718 | 29,004,818 |
Movement in options issued reserve were as follows: |  |  |
Opening balance | 19,116,205 |  |
Ending balance |  | 19,116,205 |
Movements in conversion feature of convertible note reserve: |  |  |
Opening balance | 5,178,972 | 10,357,944 |
Transfer to accumulated losses on conversion of Convertible Notes | (2,006,280) | (4,012,560) |
Transfer to contributed equity on conversion of Convertible Notes | (583,206) | (1,166,412) |
Ending balance | 2,589,486 | 5,178,972 | 10,357,944
Movement in foreign currency translation reserve were as follows: |  |  |
Opening balance | 252,005 | 1,174,332 |
Currency translation differences arising during the year | 3,592,502 | (922,327) |
Ending balance | 3,844,507 | 252,005 | 1,174,332
Movement in share-based payment reserve were as follows: |  |  |
Opening balance | 4,457,636 | 3,843,045 |
Option and Performance rights expensed during the year | 2,001,572 | 1,486,841 |
Exercise of vested performance rights transferred to contributed equity | (1,881,688) | (872,250) |
Ending balance | 4,577,520 | 4,457,636 | 3,843,045
Movement in accumulated losses were as follows: |  |  |
Opening balance | (302,335,209) | (274,642,220) |
Net loss for the year | (39,896,348) | (32,210,826) | (29,902,624)
Conversion of Convertible Notes | 2,301,025 | 4,517,837 |
Exercise of warrants | 0 | 0 |
Ending balance | $ (339,930,532) | $ (302,335,209) | $ (274,642,220)

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfReservesWithinEquityAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OtherReserves
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_18_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_24_b&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_b&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_113_b&doctype=Standard -URIDate 2023-03-23 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2023-03-23 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 9 -IssueDate 2023-01-01 -Paragraph 6.5.16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2023-en-r&anchor=para_6.5.16&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 9 -IssueDate 2023-01-01 -Paragraph 6.5.15 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2023-en-r&anchor=para_6.5.15&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ReserveOfChangeInValueOfTimeValueOfOptions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2023-01-01 -Paragraph 52 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2023-en-r&anchor=para_52_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ReserveOfExchangeDifferencesOnTranslation
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition A component of equity resulting from share-based payments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ReserveOfSharebasedPayments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Accumualted losses conversion of convertible notes. + References No definition available. + Details
Name: | immp_AccumualtedLossesConversionOfConvertibleNotes
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Accumulated losses exercise of warrants. + References No definition available. + Details
Name: | immp_AccumulatedLossesExerciseOfWarrants
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Currency translation differences arising during year. + References No definition available. + Details
Name: | immp_CurrencyTranslationDifferencesArisingDuringYear
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Exercise of vested performance rights transferred to contributed equity. + References No definition available. + Details
Name: | immp_ExerciseOfVestedPerformanceRightsTransferredToContributedEquity
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Movement in accumulated losses. + References No definition available. + Details
Name: | immp_MovementInAccumulatedLossesAbstract
Namespace Prefix: | immp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Movement in foreign currency translation reserve. + References No definition available. + Details
Name: | immp_MovementInForeignCurrencyTranslationReserveAbstract
Namespace Prefix: | immp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Movement in options issued reserve. + References No definition available. + Details
Name: | immp_MovementInOptionsIssuedReserveAbstract
Namespace Prefix: | immp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Movement in share-based payment reserve. + References No definition available. + Details
Name: | immp_MovementInSharebasedPaymentReserveAbstract
Namespace Prefix: | immp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Movements in conversion feature of convertible note reserve. + References No definition available. + Details
Name: | immp_MovementsInConversionFeatureOfConvertibleNoteReserveAbstract
Namespace Prefix: | immp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Performance rights expensed during the year. + References No definition available. + Details
Name: | immp_PerformanceRightsExpensedDuringTheYear
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reserve of accumulated losses. + References No definition available. + Details
Name: | immp_ReserveOfAccumulatedLosses
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Reserve of conversion feature of convertible note reserve. + References No definition available. + Details
Name: | immp_ReserveOfConversionFeatureOfConvertibleNoteReserve
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Reserve of options issued. + References No definition available. + Details
Name: | immp_ReserveOfOptionsIssued
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Transfer To Accumulated Losses On Conversion Of Convertible Notes. + References No definition available. + Details
Name: | immp_TransferToAccumulatedLossesOnConversionOfConvertibleNotes
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Transfer To Contributed Equity ON Conversion Of Convertible Notes. + References No definition available. + Details
Name: | immp_TransferToContributedEquityOnConversionOfConvertibleNotes
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration