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Income Tax Expense (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Expense [Abstract] |
Schedule of 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 |

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