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Non-Current Liabilities - Employee Benefits | 12 Months Ended
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Dec. 31, 2022
Non-Current Liabilities - Employee Benefits [Abstract] |
Non-current liabilities - employee benefits | Note 18. Non-current liabilities - employee benefits
|  | Consolidated |  |  | Consolidated |
|  | 2022 |  |  | 2021 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | $ |
Employee benefits |  |  | 203,636 |  |  |  | 818,190 |  |  |  | 138,339 |
The company’s liabilities for severance pay retirement and pension pursuant to Israeli law and employment agreements are recognized by full - in part by managers’ insurance policies, for which the company makes monthly payments and accrued amounts in severance pay funds and the rest by the liabilities which are included in the financial statements. The amounts funded displayed above include amounts deposited in severance pay funds with the addition of accrued income. According to the Severance Pay Law, the aforementioned amounts may not be withdrawn or mortgaged as long as the employer’s obligations have not been fulfilled in compliance with Israeli law. Statement of financial position amounts The amounts recognized in the statement of financial position are determined as follows:
|  | Consolidated |  |  | Consolidated |
|  | 2022 |  |  | 2021 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | $ |
Present value of the defined benefit obligation |  |  | 313,227 |  |  |  | 1,026,565 |  |  |  | 212,790 |
Fair value of defined benefit plan assets |  |  | (109,591 | ) |  |  | (208,375 | ) |  |  | (74,451 | )
Net liability in the statement of financial position |  |  | 203,636 |  |  |  | 818,190 |  |  |  | 138,339 |
Movement in plan assets:
|  | Consolidated |  |  | Consolidated |
|  | 2022 |  |  | 2021 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | $ |
Balance at the beginning of the year |  |  | 208,375 |  |  |  | 166,437 |  |  |  | 141,559 |
Interest income |  |  | 3,002 |  |  |  | 2,472 |  |  |  | 2,039 |
Contributions |  |  | 21,432 |  |  |  | 20,591 |  |  |  | 14,560 |
Payments (withdrawal) |  |  | (120,412 | ) |  |  | - |  |  |  | (81,801 | )
Re measurements gain/(loss) |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding interest) |  |  | 6,432 |  |  |  | 824 |  |  |  | 4,370 |
Foreign exchanges differences |  |  | (9,238 | ) |  |  | 18,051 |  |  |  | (6,276 | )
Balance at the end of the year |  |  | 109,591 |  |  |  | 208,375 |  |  |  | 74,451 |
Reconciliations
|  | Consolidated |  |  | Consolidated |
|  | 2022 |  |  | 2021 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | $ |
Reconciliation of the present value of the defined benefit obligation |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning of the year |  |  | 1,026,565 |  |  |  | 869,550 |  |  |  | 697,395 |
Interest cost |  |  | 11,153 |  |  |  | 14,831 |  |  |  | 7,577 |
Current service cost |  |  | 40,309 |  |  |  | 65,917 |  |  |  | 27,384 |
Redeemed accrued benefits |  |  | (384,273 | ) |  |  | - |  |  |  | (261,055 | )
Actuarial loss/(gains) from financial assumptions |  |  | (340,909 | ) |  |  | (14,419 | ) |  |  | (231,596 | )
Foreign exchanges differences |  |  | (39,618 | ) |  |  | 90,686 |  |  |  | (26,915 | )
Balance at the end of the year |  |  | 313,227 |  |  |  | 1,026,565 |  |  |  | 212,790 |

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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS19_g2-7__IAS19_g2-7_TI -URIDate 2022-03-24 + Details
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- References No definition available. + Details
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