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Income Tax Expense (Tables) | 12 Months Ended
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Jun. 30, 2025
Income Tax Expense [Abstract] |
Schedule of Effective Income Tax Rate Reconciliation |
|  | Consolidated |
|  | 30 June 2025 |  |  | 30 June 2024 |
|  | $ |  |  | $ |
Numerical reconciliation of income tax expense and tax at the statutory rate |  |  |  |  |  |
Loss before income tax expense |  |  | (6,645,453 | ) |  |  | (3,546,195 | )
Tax at the statutory tax rate of 25% |  |  | (1,661,363 | ) |  |  | (886,549 | )
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |  |  |  |  |  |
Permanent differences |  |  | 400,042 |  |  |  | 332,974 |
Timing differences (not meeting deferred asset criteria) |  |  | (47,226 | ) |  |  | (52,532 | )
Carry forward losses (not meeting deferred asset criteria) |  |  | 1,308,547 |  |  |  | 606,107 |
Income tax expense |  |  | - |  |  |  | - |
Schedule of Unused Tax Losses Deferred Tax Asset |
|  | Consolidated |
|  | 30 June 2025 |  |  | 30 June 2024 |
|  | $ |  |  | $ |
Deferred tax assets not recognised |  |  |  |  |  |
Deferred tax assets not recognised comprises temporary differences attributable to: |  |  |  |  |  |
– Payables, accrued expenses and provisions |  |  | 103,611 |  |  |  | 33,722 |
– Deferred revenue |  |  | - |  |  |  | 31,340 |
– Other – Expenses deductible in future periods |  |  | 98,681 |  |  |  | 98,681 |
– Other – Right of use assets |  |  | - |  |  |  | - |
Total deferred tax asset attributable to temporary differences not recognised |  |  | 202,292 |  |  |  | 163,743 |
Schedule of Unused Tax Losses Deferred Tax Asset |
|  | 30 June 2025 |  |  | 30 June 2024 |
|  | $ |  |  | $ |
The amount of unused tax losses for which no deferred tax asset is recognised: |  |  |  |  |  |
– applicable to the company |  |  | 10,536,558 |  |  |  | 5,802,382 |
– applicable to subsidiaries (not consolidated for tax purposes) |  |  | 171,744 |  |  |  | 171,618 |
Potential tax benefit @ 25% |  |  | 2,677,075 |  |  |  | 1,493,500 |

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