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Reconciliation of Loss after Income Tax to Net Cash Used in Operating Activities (Tables) | 12 Months Ended
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Dec. 31, 2022
Reconciliation of loss after income tax to net cash used in operating activities [Abstract] |
Schedule of reconciliation of loss after income tax to net cash |
|  | Consolidated |  |  |  |  |  |  |
|  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | $ |
Loss after income tax expense for the year |  |  | (341,469 | ) |  |  | (2,704,845 | ) |  |  | (2,781,899 | ) |  |  | (231,978 | )
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortisation |  |  | 375,516 |  |  |  | 224,154 |  |  |  | 301,587 | * |  |  | 255,106 |
Share-based payments |  |  | 309,256 |  |  |  | 223,171 |  |  |  | 173,134 |  |  |  | 210,092 |
Net gain on fair value movement of warrants |  |  | (3,768,466 | ) |  |  | - |  |  |  | - |  |  |  | (2,560,099 | )
Foreign exchange differences |  |  | (428,414 | ) |  |  | 172,573 |  |  |  | 163,621 | * |  |  | (291,037 | )
Lease interest |  |  | 22,004 |  |  |  | 31,382 |  |  |  | 12,238 |  |  |  | 14,948 |
Change in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Decrease (increase) in trade and other receivables |  |  | 88,317 |  |  |  | (239,623 | ) |  |  | 797,104 |  |  |  | 59,998 |
Decrease (increase) in inventories |  |  | (347,668 | ) |  |  | 312,014 |  |  |  | (277,957 | ) |  |  | (236,188 | )
Increase in prepayments |  |  | (221,127 | ) |  |  | (70,763 | ) |  |  | 5,943 |  |  |  | (150,222 | )
Increase in trade and other payables |  |  | 457,392 |  |  |  | 132,260 |  |  |  | (412,547 | ) |  |  | 310,728 |
Increase (decrease) in employee benefits |  |  | (614,554 | ) |  |  | 115,077 |  |  |  | 41,783 |  |  |  | (417,496 | )
Increase (decrease) in Government liabilities |  |  | 909 |  |  |  | (1,579 | ) |  |  | (143,178 | ) |  |  | 616 |
Net cash used in operating activities |  |  | (4,468,304 | ) |  |  | (1,806,179 | ) |  |  | (2,120,171 | ) |  |  | (3,035,532 | )
| * | Reclassified

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