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Non-Current Liabilities - Employee Benefits (Tables) | 12 Months Ended
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Dec. 31, 2022
Non-Current Liabilities - Employee Benefits [Abstract] |
Schedule of non-current liabilities employee benefits |
|  | Consolidated |  |  | Consolidated |
|  | 2022 |  |  | 2021 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | $ |
Employee benefits |  |  | 203,636 |  |  |  | 818,190 |  |  |  | 138,339 |
Schedule of the amounts recognized in the statement of financial position are determined |
|  | 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 |
Schedule of the 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 |
Schedule of 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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