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Deferred Tax Balances | 12 Months Ended
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Jun. 30, 2023
Statement [LineItems] |
Deferred Tax Balances | NOTE 13. DEFERRED TAX BALANCES (i) Deferred tax assets The balance comprises temporary differences attributable to:
|  | Consolidated |
|  | June 30, 2023 $ |  |  | June 30, 2022 $ |
Employee benefits |  |  | 97,869 |  |  |  | 71,205 |
Accruals |  |  | 269,178 |  |  |  | 202,824 |
Unrealized exchange (gain)/loss |  |  | — |  |  |  | 342,222 |
Unused tax loss |  |  | 3,003,843 |  |  |  | 428,171 |
Set-off of deferred tax liabilities pursuant to set-off provisions |  |  | (3,370,890 | ) |  |  | (1,044,422 | )
Net Deferred tax assets |  |  | — |  |  |  | — |
(ii) Deferred tax liabilities The amount of deferred tax liability represents the temporary difference that arose on the recognition of Intangibles recorded in the subsidiary Company in France. This has been set-off against deferred taxes in the Subsidiary Company, accordingly, hence reducing the unrecognized tax losses for both the France subsidiary and the consolidated Group. The balance comprises temporary differences attributable to:
|  | Consolidated |
|  | June 30, 2023 |  |  | June 30, 2022 |
|  | $ |  |  | $ |
Intangible assets |  |  | 938,026 |  |  |  | 1,044,411 |
Unrealized exchange gain |  |  | 2,432,357 |  |  |  | — |
Accrued income |  |  | 507 |  |  |  | 11 |
Total deferred tax liabilities |  |  | 3,370,890 |  |  |  | 1,044,422 |
Set-off of deferred tax liabilities pursuant to set-off provisions |  |  | (3,370,890 | ) |  |  | (1,044,422 | )
Net deferred tax liabilities |  |  | — |  |  |  | — |
(iii) Movements in deferred tax balances
|  | Deferred Tax |  |  | Deferred Tax |  |  |  |
|  | Asset |  |  | Liability |  |  | Total |
Movements |  | $ |  |  | $ |  |  | $ |
At June 30, 2022 |  |  | 1,044,422 |  |  |  | (1,044,422 | ) |  |  | — |
(Charged)/credited to profit or loss |  |  | 2,326,468 |  |  |  | (2,326,468 | ) |  |  | — |
At June 30, 2023 |  |  | 3,370,890 |  |  |  | (3,370,890 | ) |  |  | — |

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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
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