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Non-Current Assets - Right-of-Use Assets | 12 Months Ended
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Dec. 31, 2022
Non-Current Assets - Right-of-Use Assets [Abstract] |
Non-current assets - right-of-use assets | Note 14. Non-current assets - right-of-use assets
|  | Consolidated |  |  | Consolidated |
|  | 2022 |  |  | 2021 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | $ |
Land and buildings - right-of-use |  |  | 254,409 |  |  |  | 517,719 |  |  |  | 172,832 |
Motor vehicles - right-of-use |  |  | 172,408 |  |  |  | 92,478 |  |  |  | 117,125 |
|  |  | 426,817 |  |  |  | 610,197 |  |  |  | 289,957 |
Additions to the right-of-use assets during the financial year were AUD$148,815 ($101,097) (2021: AUD$42,457). During the 2022 financial year the company leased new cars for the Israeli company under agreement for 3 years. The company leases land and buildings for its offices in Israel under agreements for 5 years and in some cases, options to extend. On renewal, the terms of the leases are renegotiated. Reconciliations Reconciliations of the written down values at the beginning and end of the current and previous financial year are set out below:
|  | Land and |  |  | Motor |  |  |  |  |  |  |
|  | Buildings |  |  | Vehicle |  |  | Total |  |  | Total |
Consolidated |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | $ |
Balance at 1 January 2021 |  |  | 697,234 |  |  |  | 73,214 |  |  |  | 770,448 |  |  |  | - |
Additions |  |  | - |  |  |  | 42,457 |  |  |  | 42,457 |  |  |  |  |
Depreciation expense |  |  | (179,515 | ) |  |  | (23,193 | ) |  |  | (202,708 | ) |  |  |  |
Balance at 31 December 2021 |  |  | 517,719 |  |  |  | 92,478 |  |  |  | 610,197 |  |  |  |  |
Additions |  |  | - |  |  |  | 148,815 |  |  |  | 148,815 |  |  |  | 20,961 |
Depreciation expense |  |  | (263,310 | ) |  |  | (68,885 | ) |  |  | (332,195 | ) |  |  | (225,676 | )
Balance at 31 December 2022 |  |  | 254,409 |  |  |  | 172,408 |  |  |  | 426,817 |  |  |  | 289,957 |
Accounting policy for right-of-use assets A right-of-use asset is recognised at the commencement date of a lease. The right-of-use asset is measured at cost, which comprises the initial amount of the lease liability, adjusted for, as applicable, any lease payments made at or before the commencement date net of any lease incentives received, any initial direct costs incurred, and, except where included in the cost of inventories, an estimate of costs expected to be incurred for dismantling and removing the underlying asset, and restoring the site or asset. Right-of-use assets are depreciated on a straight-line basis over the unexpired period of the lease or the estimated useful life of the asset, whichever is the shorter. Where the company expects to obtain ownership of the leased asset at the end of the lease term, the depreciation is over its estimated useful life. Right-of use assets are subject to impairment or adjusted for any remeasurement of lease liabilities. The company has elected not to recognise a right-of-use asset and corresponding lease liability for short-term leases with terms of 12 months or less and leases of low-value assets. Lease payments on these assets are expensed to profit or loss as incurred.

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- Definition The disclosure of other non-current assets. [Refer: Other non-current assets] + 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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