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Non-Current Assets - Property, Plant and Equipment (Tables)
12 Months Ended
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