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Income Tax Expense (Tables)
 12 Months Ended
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