XML 92 R73.htm IDEA: XBRL DOCUMENT v3.23.1
Income Tax Expense (Details) - Schedule of income tax expense
 12 Months Ended
Dec. 31, 2022
AUD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
AUD ($)
Dec. 31, 2020
AUD ($)
Numerical reconciliation of income tax expense and tax at the statutory rate        
Loss before income tax expense $ (327,483) $ (222,475) $ (2,695,679) $ (2,781,899)
Tax at the statutory tax rate of 27.5% (Australian company tax rate) (90,058) (61,181) (741,312) (765,022)
Tax effect amounts which are not deductible/(taxable) in calculating taxable income:        
Share-based payments 85,045 57,775 61,372 43,978
Other temporary differences not recognised 18,999 12,907 689,106 721,044
Income tax expense $ 13,986 $ 9,501 $ 9,166