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v3.25.3

Income Tax Expense | 12 Months Ended
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Jun. 30, 2025
Notes and other explanatory information [abstract] |
Income Tax Expense | 22 Income Tax Expense Schedule of Income Tax Expense
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Current taxes |  |  | 49,094 |  |  |  | 347,691 |  |  |  | 109,878 |
Deferred tax expense (benefit) |  |  | - |  |  |  | (34,270 | ) |  |  | - |
Income tax expense |  |  | 49,094 |  |  |  | 313,421 |  |  |  | 109,878 |
| (a) | Reconciliation of income tax to accounting profit:
Schedule of Components of Income Tax Expense
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
(Loss)/Net Profit before Tax |  |  | (1,413,516 | ) |  |  | (20,917,260 | ) |  |  | 1,954,848 |
Tax |  |  | 30 | % |  |  | 25 | % |  |  | 25 | %
Income tax benefit computed at the statutory tax rate |  |  | (424,055 | ) |  |  | (5,229,315 | ) |  |  | 488,712 |
Less: |  |  |  |  |  |  |  |  |  |  |  |
Tax offset of Research & Development incentive |  |  | - |  |  |  | - |  |  |  | (115,960 | )
Tax adjustment of transaction cost to be amortized over the time |  |  | - |  |  |  | 5,584,202 |  |  |  | - |
Recoupment of prior year tax losses not previously brought to account/Other tax adjustments |  |  | 473,149 |  |  |  | (41,466 | ) |  |  | (262,874 | )
Income tax expense |  |  | 49,094 |  |  |  | 313,421 |  |  |  | 109,878 |
* Deferred tax assets amounting to $581,852 were not recognised during the year, due to history of recent losses and certainty towards future taxable profits.

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2024-03-27 + Details
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