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Income Tax Expense | 12 Months Ended
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Dec. 31, 2022
Income Tax Expense [Abstract] |
Income tax expense | Note 9. Income tax expense
|  | Consolidated |  |  | Consolidated |
|  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | $ |
Numerical reconciliation of income tax expense and tax at the statutory rate |  |  |  |  |  |  |  |  |  |  |  |
Loss before income tax expense |  |  | (327,483 | ) |  |  | (2,695,679 | ) |  |  | (2,781,899 | ) |  |  | (222,475 | )
Tax at the statutory tax rate of 27.5% (Australian company tax rate) |  |  | (90,058 | ) |  |  | (741,312 | ) |  |  | (765,022 | ) |  |  | (61,181 | )
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share-based payments |  |  | 85,045 |  |  |  | 61,372 |  |  |  | 43,978 |  |  |  | 57,775 |
Other temporary differences not recognised |  |  | 18,999 |  |  |  | 689,106 |  |  |  | 721,044 |  |  |  | 12,907 |
Income tax expense |  |  | 13,986 |  |  |  | 9,166 |  |  |  | - |  |  |  | 9,501 |
Deferred tax assets relating to temporary differences and unused tax losses are recognised only to the extent that is it probable that future taxable profits will be available against which the benefits of the deferred tax asset can be utilised

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