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Consolidated Statement of Changes in Equity | Issued capital AUD ($) | Share based payments reserve AUD ($) | Foreign currency translation reserves AUD ($) | Re- measurement reserves AUD ($) | Accumulated losses AUD ($) | AUD ($) | USD ($) | [1]
--- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at Dec. 31, 2019 | $ 22,884,795 | $ 1,318,853 | $ 22,324 | $ (481,202) | $ (19,299,005) | $ 4,445,765 |
Loss after income tax expense for the year |  |  |  |  | (2,781,899) | (2,781,899) |
Other comprehensive income for the year, net of tax |  |  | 175,836 | 6,450 |  | 182,286 |
Total comprehensive income for the year |  |  | 175,836 | 6,450 | (2,781,899) | (2,599,613) |
Share-based payments (note 32) |  | 173,134 |  |  |  | 173,134 |
Expiry of options |  | (424,416) |  |  | 424,416 |  |
Forfeiture of options |  | (20,702) |  |  | 20,702 |  |
Balance at Dec. 31, 2020 | 22,884,795 | 1,046,869 | 198,160 | (474,752) | (21,635,786) | 2,019,286 |
Loss after income tax expense for the year |  |  |  |  | (2,704,845) | (2,704,845) |
Other comprehensive income for the year, net of tax |  |  | 206,363 | (34,197) |  | 172,166 |
Total comprehensive income for the year |  |  | 206,363 | (34,197) | (2,704,845) | (2,532,679) |
Share-based payments (note 32) |  | 223,171 |  |  |  | 223,171 |
Contributions of equity, net of transaction costs (note 20) | 3,619,341 |  |  |  |  | 3,619,341 |
Expiry of options |  | (46,425) |  |  | 46,425 |  |
Forfeiture of options |  | (8,806) |  |  | 8,806 |  |
Re-allocation between accumulated loses and foreign currency reserve |  |  | (167,086) |  | 167,086 |  |
Balance at Dec. 31, 2021 | 26,504,136 | 1,214,809 | 237,437 | (508,949) | (24,118,314) | 3,329,119 | $ 2,261,630
Loss after income tax expense for the year |  |  |  |  | (341,469) | (341,469) | (231,978)
Other comprehensive income for the year, net of tax |  |  | (935,142) | 366,517 |  | (568,625) | (386,294)
Total comprehensive income for the year |  |  | (935,142) | 366,517 | (341,469) | (910,094) | (618,272)
Share-based payments (note 32) |  | 309,256 |  |  |  | 309,256 | 210,092
Contributions of equity, net of transaction costs (note 20) | 15,132,626 |  |  |  |  | 15,132,626 | 10,280,320
Expiry of options |  | (311,840) |  |  | 311,840 |  |
Forfeiture of options |  | (95,100) |  |  | 95,100 |  |
Balance at Dec. 31, 2022 | $ 41,636,762 | $ 1,117,125 | $ (697,705) | $ (142,432) | $ (24,052,843) | $ 17,860,907 | $ 12,133,770
[1] | US Dollars numbers presented solely for convenience of the reader

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