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v3.25.3

Income Tax Expense - Disclosure of Reconciliation of Income Tax Expense to Prima Facie Tax Payable (Detail) - AUD ($) | 12 Months Ended
--- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Jun. 30, 2023
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
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)
Difference in overseas tax rates | [1] | 9,520,599 | 6,542,761 | 5,442,226
Income tax expense before adjustment |  | (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 |  | $ 0 | $ 0 | $ 0
[1] | 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 2025, 2024 and 2023.

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