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Income Tax Expense | 12 Months Ended
--- | ---
Jun. 30, 2025
Income Tax Expense [Abstract] |
Income tax expense | Note 14. Income tax expense
|  | 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 |  |  | - |  |  |  | - |
|  | 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 |
|  | 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 |
The above potential tax benefit for tax losses and other deferred tax assets has not been recognised in the statement of financial position. These tax losses can only be utilised in the future if the continuity of ownership test is passed, or failing that, the same business test is passed, and if the Consolidated Entity has taxable income.

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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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- References No definition available. + Details
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