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Income Tax Expense (Tables) | 12 Months Ended
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Jun. 30, 2023
Statement [LineItems] |
Disclosure of Income Tax Expense Benefit |
|  | Consolidated |
|  | June 30, 2023 |  |  | June 30, 2022 |  |  | June 30, 2021 |
|  | A$ |  |  | A$ |  |  | A$ |
Current tax |  |  |  |  |  |  |  |  |  |  |  |
Current tax on profits for the fiscal year |  |  | — |  |  |  | 34 |  |  |  | 33 |
Total current tax expense |  |  | — |  |  |  | 34 |  |  |  | 33 |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |
Decrease in deferred tax assets |  |  | (2,326,468 | ) |  |  | 244,144 |  |  |  | 358,825 |
Decrease in deferred tax liabilities |  |  | 2,326,468 |  |  |  | (244,144 | ) |  |  | (358,825 | )
Total deferred tax (benefit)/expense |  |  | — |  |  |  | — |  |  |  | — |
Income tax expense |  |  | — |  |  |  | 34 |  |  |  | 33 |
Disclosure of Reconciliation of Income Tax Expense to Prima Facie Tax Payable |
|  | Consolidated |
|  | June 30, 2023 |  |  | June 30, 2022 |  |  | June 30, 2021 |
|  | A$ |  |  | A$ |  |  | A$ |
Numerical reconciliation of income tax expense to prima facie tax expense |  |  |  |  |  |  |  |  |  |  |  |
Loss before income tax expense |  |  | (39,896,348 | ) |  |  | (32,210,792 | ) |  |  | (29,902,591 | )
Tax at the Australian tax rate of 25% (2022:25%, 2021:26%) |  |  | (9,974,087 | ) |  |  | (8,052,698 | ) |  |  | (7,774,674 | )
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |  |  |  |  |  |  |  |  |  |
Non-deductible share based payments |  |  | 500,393 |  |  |  | 371,710 |  |  |  | 464,324 |
Other non-deductible expenses |  |  | 332,523 |  |  |  | 1,485,059 |  |  |  | 1,239,756 |
Non-assessable income |  |  | (828,500 | ) |  |  | (783,318 | ) |  |  | (541,122 | )
Deductible capital listing fee |  |  | (507,561 | ) |  |  | (368,398 | ) |  |  | (259,458 | )
Adjustment of current tax for prior period |  |  | — |  |  |  | 148,303 |  |  |  | — |
Difference in overseas tax rates* |  |  | 5,442,226 |  |  |  | 4,118,372 |  |  |  | 2,132,187 |
|  |  | (5,035,006 | ) |  |  | (3,080,970 | ) |  |  | (4,738,987 | )
Net adjustment to deferred tax assets and liabilities for tax losses and temporary differences not recognized |  |  | 5,035,006 |  |  |  | 3,080,936 |  |  |  | 4,738,954 |
Income tax expense** |  |  | — |  |  |  | (34 | ) |  |  | (33 | )
* | Difference in overseas tax rate is largely as a result of the corporate income tax rate of 10% applicable to the Immutep subsidiary in France for fiscal year 2023, 2022 and 2021.
** | Income tax expense relates to tax payable for the Immutep subsidiary in the United States.
Disclosure of Deferred Tax Assets Liability Adjustments |
|  | Consolidated |
|  | June 30, 2023 |  |  | June 30, 2022 |  |  | June 30, 2021 |
|  | A$ |  |  | A$ |  |  | A$ |
Deferred tax assets for tax losses not recognised comprises: |  |  |  |  |  |  |  |  |  |  |  |
Carried forward tax losses benefit |  |  | 221,070,595 |  |  |  | 206,764,587 |  |  |  | 195,098,009 |
Total deferred tax assets for tax losses not recognized |  |  | 42,042,046 |  |  |  | 43,688,958 |  |  |  | 43,593,823 |

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