XML 90 R82.htm IDEA: XBRL DOCUMENT
v3.25.3

Expenses - Disclosure of Expenses (Detail) - AUD ($) | 12 Months Ended
--- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Jun. 30, 2023
Breakdown of expenses by nature |  |  |  |
Research and development | [1] | $ 49,778,916 | $ 31,472,063 | $ 28,793,385
Employee benefits expenses |  | 10,772,257 | 8,824,161 | 6,527,725
Amortization of Intellectual property |  | 2,086,441 | 1,964,566 | 1,821,865
Employee share-based payment expenses |  | 1,163,543 | 1,796,286 | 2,001,572
Intellectual property management |  | 1,642,847 | 1,127,029 | 974,025
Auditor's remuneration |  | 753,891 | 688,364 | 866,712
Depreciation |  | 303,083 | 297,292 | 239,954
Other administrative expenses |  | 3,554,058 | 4,229,578 | 3,711,789
Total Research & Development, Intellectual Property and Corporate & Administrative Expenses |  | $ 70,055,036 | $ 50,399,339 | $ 44,937,027
[1] | Research and development expense consists of expenditure incurred with third party vendors mainly related to contract research and contract manufacturing activities.

X
- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2025-01-01 -Paragraph 35 -Subparagraph b -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2025-en-r&anchor=para_35_b_vi&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_103&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_99&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_AdministrativeExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_112_c&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_AmortisationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_112_c&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_AuditorsRemuneration
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_112_c&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DepreciationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 133 -Subparagraph a -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_133_a_iii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_102&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_99&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_104&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_EmployeeBenefitsExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_112_c&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2025-01-01 -Paragraph 126 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2025-en-r&anchor=para_126&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 266 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_266&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 266 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_266&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_ResearchAndDevelopmentExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Intellectual property management. + References No definition available. + Details
Name: | immp_IntellectualPropertyManagement
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Research and development and corporate and administrative expenses. + References No definition available. + Details
Name: | immp_ResearchAndDevelopmentAndCorporateAndAdministrativeExpenses
Namespace Prefix: | immp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration