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v3.25.2

Interest and Other Income from Continuing Operations | 12 Months Ended
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Jun. 30, 2025
Interest and Other Income from Continuing Operations [Abstract] |
INTEREST AND OTHER INCOME FROM CONTINUING OPERATIONS | 2. INTEREST AND OTHER INCOME FROM CONTINUING OPERATIONS
|  | Years Ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Interest income |  |  |  |  |  |  |  |  |
Interest income |  |  | 446,291 |  |  |  | 268,419 |  |  |  | 16,436 |
Total interest income |  |  | 446,291 |  |  |  | 268,419 |  |  |  | 16,436 |
Other income |  |  |  |  |  |  |  |  |  |  |  |
R&D Tax Incentive (1) |  |  | 5,438,918 |  |  |  | 4,019,285 |  |  |  | 3,914,230 |
Miscellaneous income (2) |  |  | 2,202,598 |  |  |  | - |  |  |  | 2,103 |
Total other income |  |  | 7,641,516 |  |  |  | 4,019,285 |  |  |  | 3,916,333 |
Total interest and other income from continuing operations |  |  | 8,087,807 |  |  |  | 4,287,704 |  |  |  | 3,932,769 |
(1) | A 43.5% R&D Tax incentive refundable tax offset, is available to eligible small companies with an annual aggregate turnover of less than $20 million. For the years ended June 30, 2025, June 30, 2024 and June 30, 2023, the Group was eligible to receive the refundable tax offset. Management, with input from an independent expert, has applied judgement when assessing activities and expenditures that are likely to be eligible under the incentive scheme and therefore recorded $5,438,918, $4,019,285 and $3,914,230 in other income, respectively.
(2) | Miscellaneous income is comprised of other income of $1,975,056 in relation to settlement of a dispute with Catalent, and other income of $227,542 in relation to settlement of an insurance claim in relation to a U.S. employment case.

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- Definition The disclosure of interest income. [Refer: Interest income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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