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Income Tax (Tables) | 12 Months Ended
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Jun. 30, 2025
Income Tax [Abstract] |
Schedule of Income Tax |
|  | Years Ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
(a) Income tax expense: |  |  |  |  |  |  |  |  |
Current tax |  |  | 77,411 |  |  |  | 58,463 |  |  |  | 33,808 |
Adjustment for current tax of prior periods |  |  | (9,356 | ) |  |  | (12,375 | ) |  |  | 70,651 |
Deferred tax |  |  | - |  |  |  | - |  |  |  | - |
(b) Numerical reconciliation of income tax expense to prima facie tax payable: |  |  |  |  |  |  |  |  |  |  |  |
Prima facie tax on net loss before income tax at 25% (2024: 25%, 2023: 25%) |  |  | (3,019,943 | ) |  |  | (4,769,344 | ) |  |  | (3,446,718 | )
Effect of lower tax rates of tax on overseas income |  |  | (14,745 | ) |  |  | (11,134 | ) |  |  | (6,440 | )
Add tax effect of: |  |  |  |  |  |  |  |  |  |  |  |
Under/(Over) provision of income tax in previous year relating to a revision of estimates |  |  | (9,356 | ) |  |  | (12,375 | ) |  |  | 70,651 |
Research and development expenditure (net of tax incentive) |  |  | 898,066 |  |  |  | 1,305,112 |  |  |  | 1,267,940 |
Other |  |  | 464,299 |  |  |  | 377,405 |  |  |  | 413,976 |
Deferred tax asset not recognised |  |  | 1,749,734 |  |  |  | 3,156,424 |  |  |  | 1,805,050 |
Income tax expense attributable to loss before income tax |  |  | 68,055 |  |  |  | 46,088 |  |  |  | 104,459 |
(c) Potential deferred tax asset as of June 30, 2025, 2024 and 2023 in respect of: tax losses not brought to account is (1)(2): |  |  | 49,885,043 |  |  |  | 47,758,242 |  |  |  | 44,056,899 |
Temporary differences |  |  | 6,798,561 |  |  |  | 6,660,171 |  |  |  | 3,675,742 |
(1) | As of June 30, 2025, the Group had a potential tax benefit related to gross tax losses carried forward of $187,632,492 (2024: $179,125,289) and a non-refundable R&D tax offset of $2,126,801 (2024: $3,703,478).
(2) | Unused tax loss amounts are only attributable to the Group’s operations in Australia, as the subsidiary in the United States has no carryforward tax losses as of June 30, 2025. Tax losses can be carried forward indefinitely subject to continuity of ownership and same business test rules.

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