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v3.25.3

Income Tax Expense (Tables) | 12 Months Ended
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Jun. 30, 2025
Statements [Line Items] |
Disclosure of Income Tax Expense Benefit |
|  | Consolidated |
| June 30, 2025 A$ |  |  | June 30, 2024 A$ |  |  | June 30, 2023 A$ |
Current tax |
Current tax on profits for the fiscal year |  |  | — |  |  |  | — |  |  |  | — |
Total current tax expense |  |  | — |  |  |  | — |  |  |  | — |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |
Decrease in deferred tax assets |  |  | 3,797,425 |  |  |  | (1,730,865 | ) |  |  | (2,326,468 | )
Decrease in deferred tax liabilities |  |  | (3,797,425 | ) |  |  | 1,730,865 |  |  |  | 2,326,468 |
Total deferred tax (benefit)/expense |  |  | — |  |  |  | — |  |  |  | — |
Income tax expense |  |  | — |  |  |  | — |  |  |  | — |
Disclosure of Reconciliation of Income Tax Expense to Prima Facie Tax Payable |
|  | Consolidated |
| June 30, 2025 A$ |  |  | June 30, 2024 A$ |  |  | June 30, 2023 A$ |
Numerical reconciliation of income tax expense to prima facie tax expense |  |  |  |  |  |  |  |  |  |  |  |
Loss before income tax expense |  |  | (61,434,165 | ) |  |  | (42,716,625 | ) |  |  | (39,896,348 | )
Tax at the Australian tax rate of 25% (2024 & 2023:25%) |  |  | (15,358,541 | ) |  |  | (10,679,156 | ) |  |  | (9,974,087 | )
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |  |  |  |  |  |  |  |  |  |
Non-deductible share-based payments |  |  | 290,886 |  |  |  | 449,072 |  |  |  | 500,393 |
Other non-deductible expenses |  |  | 518,807 |  |  |  | 31,997 |  |  |  | 332,523 |
Non-assessable income |  |  | (1,252,948 | ) |  |  | (930,697 | ) |  |  | (828,500 | )
Deductible capital listing fee |  |  | (675,897 | ) |  |  | (834,683 | ) |  |  | (507,561 | )
Adjustment of current tax for prior period |  |  | — |  |  |  | — |  |  |  | — |
Difference in overseas tax rates* |  |  | 9,520,599 |  |  |  | 6,542,761 |  |  |  | 5,442,226 |
|  |  | (6,957,094 | ) |  |  | (5,420,706 | ) |  |  | (5,035,006 | )
Net adjustment to deferred tax assets and liabilities for tax losses and temporary differences not recognized |  |  | 6,957,094 |  |  |  | 5,420,706 |  |  |  | 5,035,006 |
Income tax expense** |  |  | — |  |  |  | — |  |  |  | — |
Disclosure of Deferred Tax Assets Liability Adjustments |
|  | Consolidated |
| June 30, 2025 A$ |  |  | June 30, 2024 A$ |  |  | June 30, 2023 A$ |
Deferred tax assets for tax losses not recognized comprises: |  |  |  |  |  |  |  |  |  |  |  |
Unused tax losses for which no deferred tax asset has been recognized |  |  | 399,133,050 |  |  |  | 310,330,626 |  |  |  | 221,070,595 |
Total deferred tax assets for tax losses not recognized |  |  | 61,624,110 |  |  |  | 58,586,607 |  |  |  | 42,042,046 |

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