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Current Assets - Trade and Other Receivables | 12 Months Ended
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Dec. 31, 2022
Current Assets - Trade and Other Receivables [Abstract] |
Current assets - trade and other receivables | Note 11. Current assets - trade and other receivables, net
|  | Consolidated |  |  | Consolidated |
|  | 2022 |  |  | 2021 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | $ |
Trade receivables |  |  | 203,737 |  |  |  | 338,859 |  |  |  | 138,409 |
Other receivables |  |  | 624,614 |  |  |  | 356,682 |  |  |  | 424,331 |
|  |  | 828,351 |  |  |  | 695,541 |  |  |  | 562,740 |
Accounting policy for trade and other receivables Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any allowance for expected credit losses. Trade receivables are generally due for settlement within 30 days. The company has applied the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance. To measure the expected credit losses, trade receivables have been grouped based on days overdue. Other receivables are recognised at amortised cost, less any allowance for expected credit losses. No allowance for expected credit losses or overdue balances are accounted for in the financial statements.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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