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v3.23.1

Non-Current Assets - Property, Plant and Equipment (Tables) | 12 Months Ended
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Dec. 31, 2022
Non-Current Assets - Property, Plant and Equipment [Abstract] |
Schedule of non-current assets - property, plant and equipment |
|  | Consolidated |  |  | Consolidated |
|  | 2022 |  |  | 2021 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | $ |
Computer equipment - at cost |  |  | 275,582 |  |  |  | 253,564 |  |  |  | 187,216 |
Less: Accumulated depreciation |  |  | (242,159 | ) |  |  | (220,715 | ) |  |  | (164,510 | )
|  |  | 33,423 |  |  |  | 32,849 |  |  |  | 22,706 |
Office furniture and equipment - at cost |  |  | 131,728 |  |  |  | 129,538 |  |  |  | 89,489 |
Less: Accumulated depreciation |  |  | (41,818 | ) |  |  | (28,956 | ) |  |  | (28,409 | )
|  |  | 89,910 |  |  |  | 100,582 |  |  |  | 61,080 |
Machinery and equipment - at cost |  |  | 85,309 |  |  |  | 82,889 |  |  |  | 57,955 |
Less: Accumulated depreciation |  |  | (72,764 | ) |  |  | (63,749 | ) |  |  | (49,432 | )
|  |  | 12,545 |  |  |  | 19,140 |  |  |  | 8,523 |
|  |  | 135,878 |  |  |  | 152,571 |  |  |  | 92,309 |
Schedule of reconciliations of the written down value |
|  | Computer |  |  | Office furniture and |  |  | Machinery and |  |  |  |  |  |  |
|  | equipment |  |  | equipment |  |  | equipment |  |  | Total |  |  | Total |
Consolidated |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | $ |
Balance at 1 January 2021 |  |  | 12,141 |  |  |  | 106,573 |  |  |  | 24,769 |  |  |  | 143,483 |  |  |  |  |
Additions |  |  | 30,091 |  |  |  | 443 |  |  |  | - |  |  |  | 30,534 |  |  |  |  |
Depreciation expense |  |  | (9,383 | ) |  |  | (6,434 | ) |  |  | (5,629 | ) |  |  | (21,446 | ) |  |  |  |
Balance at 31 December 2021 |  |  | 32,849 |  |  |  | 100,582 |  |  |  | 19,140 |  |  |  | 152,571 |  |  |  |  |
Additions |  |  | 22,018 |  |  |  | 2,190 |  |  |  | 2,420 |  |  |  | 26,628 |  |  |  | 18,090 |
Depreciation expense |  |  | (21,444 | ) |  |  | (12,862 | ) |  |  | (9,015 | ) |  |  | (43,321 | ) |  |  | (29,430 | )
Balance at 31 December 2022 |  |  | 33,423 |  |  |  | 89,910 |  |  |  | 12,545 |  |  |  | 135,878 |  |  |  | 92,309 |
Schedule of depreciation is calculated on a straight-line basis to write off the net cost |
Computer equipment | 3 years
Machinery and equipment | 6-7 years
Office furniture and equipment | 10-14 years

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