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INCOME TAXES (Tables) | 12 Months Ended
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Jun. 30, 2023
Income Tax Disclosure [Abstract] |
SCHEDULE OF INCOME TAX PROVISION | The reconciliation of income tax expense computed at the U.S. federal statutory rate of 21% to the income tax provision for the years ended June 30, 2023 and 2022 is as follows: SCHEDULE OF INCOME TAX PROVISION
US |  | June 30, 2023 |  |  | June 30, 2022 |
|  | Year Ended |
US |  | June 30, 2023 |  |  | June 30, 2022 |
Loss before Income taxes |  | $ | (2,790,407 | ) |  | $ | (2,658,087 | )
Taxes under statutory US tax rates |  | $ | (585,986 | ) |  | $ | (558,198 | )
Increase (decrease) in valuation allowance |  |  | 861,178 |  |  |  | 339,334 |
Prior period adjustment |  |  | (218,947 | ) |  |  | - |
Foreign tax rate differential |  |  | (60,316 | ) |  |  | (64,349 | )
Income tax rate change |  |  | - |  |  |  | 272,008 |
Other |  |  | 4,071 |  |  |  | 11,205 |
Income tax (expense) benefit |  | $ | - |  |  | $ | - |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | June 30, 2023 |  |  | June 30, 2022 |
|  | Year Ended |
|  | June 30, 2023 |  |  | June 30, 2022 |
Deferred tax assets |  |  |  |  |  |
Warrant Derivative Liability |  | $ | 7,403 |  |  | $ | 7,403 |
Accrued Expenses |  |  | 478,273 |  |  |  | 363,873 |
Prepaid Investor Services |  |  | 575,021 |  |  |  | 427,318 |
Non-cash interest |  |  | 758,797 |  |  |  | 709,936 |
Intangibles (Intellectual Property and Patent Cost) |  |  | 321,557 |  |  |  | 293,260 |
Deferred Rent |  |  | 4,550 |  |  |  | 4,198 |
Formation Expense |  |  | 6,553 |  |  |  | 6,553 |
Net Operating Loss carryforward |  |  | 8,910,873 |  |  |  | 8,759,357 |
Foreign Exchange Loss (OCI) |  |  | (39,379 | ) |  |  | (39,379 | )
Revalue of derivative liability |  |  | 572,141 |  |  |  | 460,772 |
Stock Based Compensation |  |  | 84,028 |  |  |  | 84,028 |
Total Deferred tax assets |  | $ | 11,679,818 |  |  | $ | 11,077,318 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Research and Development |  | $ | (202,568 | ) |  | $ | (170,435 | )
Gain on extinguishment of debt |  |  | 47,393 |  |  |  | (259,470 | )
Capital Raising Costs |  |  | (369,033 | ) |  |  | (352,981 | )
Total deferred tax liabilities |  | $ | (524,208 | ) |  | $ | (782,886 | )
Net deferred tax assets |  | $ | 11,155,610 |  |  | $ | 10,294,432 |
Valuation allowance |  |  | (11,155,610 | ) |  |  | (10,294,432 | )
Net deferred tax assets |  | $ | - |  |  | $ | - |

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