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INCOME TAXES (Tables) | 12 Months Ended
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Jun. 30, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE PROVISION FOR INCOME TAXES | The provision for income taxes consisted of the following: SCHEDULE PROVISION FOR INCOME TAXES
|  | Years ended June 30, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  |  | S$ |  |  | S$ |  |  | S$ |
Income tax payable |  |  | 107,718 |  |  |  | 33,986 |  |  |  | - |
Income tax expense |  |  | 33,999 |  |  |  | - |  |  |  | 1,813 |
SCHEDULE OF RECONCILIATION OF INCOME TAX RATE TO THE EFFECTIVE INCOME TAX RATE BASED ON INCOME BEFORE INCOME TAXES | The reconciliation of income tax rate to the effective income tax rate based on income before income taxes for the years ended June 30, 2023 and 2024 are as follows: SCHEDULE OF RECONCILIATION OF INCOME TAX RATE TO THE EFFECTIVE INCOME TAX RATE BASED ON INCOME BEFORE INCOME TAXES
|  | Years ended June 30 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  |  | S$ |  |  | S$ |  |  | S$ |
Income (Loss) before income taxes |  |  | 547,333 |  |  |  | (441,746 | ) |  |  | (1,464,877 | )
Statutory income tax rate |  |  | 17 | % |  |  | 17 | % |  |  | 17 | %
Income tax expense at statutory rate |  |  | 93,047 |  |  |  | (75,097 | ) |  |  | (249,029 | )
Tax effect of non-taxable income |  |  | (16,585 | ) |  |  | (3,786 | ) |  |  | (11,345 | )
Non-deductible expense |  |  | - |  |  |  | 78,883 |  |  |  | 260,374 |
Deferred tax asset not recognized |  |  | (31,882 | ) |  |  | - |  |  |  | - |
Tax exemption |  |  | (17,425 | ) |  |  | - |  |  |  | - |
Others |  |  | 6,844 |  |  |  | - |  |  |  | 1,813 |
Income tax expense |  |  | 33,999 |  |  |  | - |  |  |  | 1,813 |
|  | 2023 |  |  | 2024 |
|  | Years ended June 30, |
|  | 2023 |  |  | 2024 |
|  | S$ |  |  | S$ |
Tax loss carry forwards |  |  | 218,220 |  |  |  | 1,558,790 |
Deferred tax assets |  |  | 37,097 |  |  |  | 264,994 |
Valuation allowance |  |  | (37,097 | ) |  |  | (264,994 | )
Total deferred tax assets, net |  |  | - |  |  |  | - |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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